• The unit of application of ceiling differs from State to State. In Andhra Pradesh, Assam, Bihar, Punjab, Haryana, Uttar Pradesh, West Bengal, Madhya Pradesh and Maharashtra, it is on the basis of an 'land holder', whereas in the other States it is one the basis of a 'family'. • Moreover, there were a list of exemptions to ceiling limits by different states. • In order to bring about uniformity, a new policy was evolved in 1971. The main features were: o Lowering of ceiling to 28 acres of wet land and 54 acres of unirrigated land o A change over to family rather than the individual as the unit for determining land holdings lowered ceiling for a family of five. o Fewer exemptions from ceilings o Retrospective application of the law for declaring benami transactions null and void; and o No scope to move the court on ground of infringement of fundamental rights. • Therefore, Options (a) and (d) are not correct. • After Independence, the immediate goal of the