(1) After the disposal of the objections, if any, preferred under sub-section (5) of section 9, and after passing the order, if any, under sub-section (1) of section 10, the authorised officer shall, subject to the provisions of this Act and the rules made thereunder, make necessary alterations in the draft statement in accordance with the order passed on the objections aforesaid and the order, if any, passed under sub-section
(1) of section 10, and shall declare the surplus land held by each person.
(2) The authorised officer shall thereafter publish in such manner as may be prescribed a final statement specifying therein the entire land held by each person, the land to be retained by him within the ceiling area and the land declared to be surplus land and such other particulars as may be prescribed and cause a copy thereof to be served on the persons referred to in sub-section (5) of section 9.
(3) The statement referred to in sub-section (2) shall, subject to the provisions of section 13, be conclusive evidence of the facts stated therein.
177 Exclusion of certain land from calculating of ceiling area