Provisions relating to the valuation of lands under the Act are to be found in section 19F thereof which reads thus : "For the removal of doubts it is hereby declared, (a) that the State Government or any officer empowered in this behalf shall be competent and 520 shall be deemed always to have been competent, to determine in the prescribed manner the sur plus area referred to in section 10 A of a landowner out of the lands owned by such land owner immediately before the commencement of this Act; and (b) that for evaluating the land of any person at any time under this Act, the land owned by him immediately before the commencement of this Act, or the land acquired by him after such commencement by inheritance or by bequest or gift from a person to whom he is an heir, shall always be evaluated for converting into standard acres as if the evaluation was being made on the date of such commencement and that the land acquired by him after such commencement in any other manner shall always be evaluated for converting into standard acres as if the evaluation was being made on the date of such acquisition.