(1A)[ Notwithstanding anything contained in Sub-section (1) or in any judgement, decree or order of any court or other authority, any voluntary transfer effected by means of a gift deed executed during the period commencing on the 1st day of January. 1970 and ending with the 5th day of November, 1974, by a person owning or holding land in excess of the ceiling urea in favour of his son or daughter or the son or daughter of his predeceased son or daughter shall be not deemed to be, or ever to have been, invalid -(a)if the extent of the land comprised in the gift does not exceed the ceiling area specified in clause (a) of Sub-section (1) of Section 82; and(b)if the extent of the land comprised in the gift exceeds the ceiling area specified in the said clause, to the extent of that ceiling area:Provided that nothing contained in this Sub-section shall apply-(a)to a transfer in favour of a person who was an unmarried minor on the 1st day of January, 1970;(b)in respect of any land which has been assigned on registry under Section 96, before the commencement of the Kerala Land Re-forms (Amendment) Act, 1979.][Explanation. [Inserted by Act No. 35 of 1969.] - For the purposes of clause (b), a land shall be deemed to have been assigned on registry if the purchase price pay-able for the assignment of that land or the first instalment thereof has been deposited as required by the rules made under this Act.] [Inserted by Act No. 27 of 1979.]