Rajasthan Tenancy Act, 1955–Sec. 30DD–Determination of excess land –Assessee executed the gift deed in favour of his children on 23.06.1959–Section makes a safeguard to the transfers made prior to 31.12.1969–Furthermore, the provision provides that such transferee should attain the age of majority on or before 30.12.1969–Authorities below were required to determine the holding under the New Act of the assessee after cut off date i.e. 31.12.1969, whether he was having land in excess of ceiling area after making the transfer in favour of his sons and daughters.
