- In determining the ceiling area in respect of a person, the following principles shall be followed, namely :(a)homestead lands, or tanks with their embankments, or both, to the extent of three acres in the aggregate shall not be taken into account;(b)[ the transfer of any land by sale, gift or otherwise or the partition thereof by a person during the period beginning with the 26th day of September, 1970 and ending with the commencement of the Orissa Land Reforms (Amendment) Act, 1973 (President's Act 17 of 1973) shall, if such person was holding land on the said day in excess of the ceiling area, be deemed to be void, anything contained in any law or agreement or in any decree or order of any decree or order of any Court notwithstanding; [Substituted vide Orissa Act No. 29 of 1976](bb)the lands so transferred or partitioned shall be taken into account as if the transfer or partition had not taken effect, and the Revenue Officer may, at his discretion ignore the selection made by the person of lands to be retained in his possession;](c)where the person is a member of a Co-operative Farming Society, the extent of land which he would get as his share if the land held by such Society is divided shall be taken into account;(d)lands in the possession of a tenant or a mortgage shall be deemed to be lands held by the person.
