Case: District Collector, Vizianagaram Vs. Authorised Controller of Sugar Units of Bobbili

1. The only point for decision in these appeals by special leave is the correctness of the view taken by the High Court in the impugned judgment that a company incorporated under the Companies Act is not obliged to file a declaration as required by Section 8 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (for short "the Act"). This view has been taken by the High Court in a revision filed against an order of the Land Reforms Appellate Tribunal

Court's reasoning:
This definition clearly includes a company within the ambit of "person" for the purpose of the Act. Section 8 requires every person whose holding on the notified date exceeds the specified limit to submit a declaration as prescribed therein. The meaning of the word "person" in Section 8 has to be understood as defined in Section 3(o) of the Act. It is, therefore, clear that a company is a "person" for the purpose of the Act and is required to comply with Section 8 of the Act. The contrary view taken by the High Court cannot be sustained