In determining the excess land

In determining the excess land in respect of a person, the following principles shall be followed, namely,— (a) any land which was transferred by sales, gift or otherwise or partitioned by the person during the period beginning with the 21st day of January, 1971 and ending with the commencement of section 28 of the Manipur Land Revenue and Land Reforms (Amendment) Act, 1975 shall be taken into account as if such land had not been transferred or partitioned, as the case may be; (b) homestead lands shall not be taken into account; (c) Where the person is a member of any association or body of individuals and holds a share in the land held by such association or body of individuals, his share be taken into account; (d) lands in possession of a tenant or a mortgagee shall be deemed to be lands held by the person. Explanation: For the purpose of this sub—section “homestead land” means the land on which the homestead, whether used by the owner or let out on rent, stands together with any courtyard, compound and attached garden, not exceeding two fifth of a hectare in the aggregate.