(A) Constitution of India , Art.227— Maharashtra Agricultural Lands (Ceiling on Holdings) Act (27 of 1961) , S.12, S.33— Proceedings under Act- Dropping of proceedings on death of tenure-holder - Appeal and writ petition against order - Locus standi. Any person who is entitled to grant of land under the provisions of the Act may question an order which would have the effect of reducing the extent of total surplus land in any village. Persons who were the former landlords of the land which formed part of the hloding of a tenure-holder cannot, there-fore, be characterised as just strangers to these proceedings. It cannot, therefore, be @page-SC866 said that such persons had no locus standi to file an appeal before the Maharashtra Revenue Tribunal and then a petition under Art. 227 of the Constitution before the High Court.(Para 11) (B) Maharashtra Agricultural Lands (Ceiling on Holdings) Act (27 of 1961) , S.12, S.21— Determination of proprietary rights under - Decisions under Taxation Laws cannot be basis. Precedents;Interpretation of Statutes. It is very hazardous to decide cases in which proprietary rights arise for determination on the basis of decisions rendered under taxation laws which have ....