(4)[ If any question arises as to whether any land is exempted under Section 81, the question shall be decided by the Land Board [or the Taluk Land Board, as the case may be] [Substituted of Act 35 of 1969.] in such manner and having regard to such matters as may be prescribed, and the decision [or the Land Board for the Taluk Land Board] [Inserted by Act No. 27 of 1979.] shall be final.]