Transfer to Defeat Provisions of This Law.

Where, on or after the first day of September, 1971, any land has been transferred by act of parties or in compliance with a decree or order of a Court or a Revenue Officer or by the operation of any other Act, and the transfer ¹[x x x x] has the effect of defeating the provisions of this Act, the land so transferred shall be deemed to have been retained by the person who held such land immediately before such transfer for purposes of calculating the area retainable under this Act by him, anything to the contrary contained in this Act notwithstanding.