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3. The main grounds on which the impugned order is challenged are that the eligibility for exemption under Section 81 of the Act for coffee plantation of 45 acres in Survey No. 88/1 A 2 A1 is not proved. And secondly, the eligibility for exemption of 6 acres of cattle path and 13.15 acres towards building, coolie lane, road, etc. was not considered. And thirdly, the exemption given to 12.58 acres of orange plantation is not in accordance with the provisions in the Act.