Susila Devi Ammal And Others vs State Of Madras on 10 September, 1991
".... That apart, while the legislature intended to reduce the ceiling area from 30 standard acres to 15 standard acres, they themselves provided for a transfer holiday by inserting Section 21-A as has been held by this Court in Susila Devi case and there would be no justification to give any restrictive meaning to the said provision of Section 21-A where the legislature indicated that the aforesaid provision is notwithstanding anything contained in Section 22 or in any other provision of the Act or in any other law for the time being in force. In this view of the matter, it would not be appropriate for us to give any restrictive meaning to Section 21-A of the Act as contended by the learned counsel for the respondent."