Section 6. Non-recognition of certain transfers

(1) Notwithstanding anything contained in any law for the time being in force, every transfer of land whether by way of sale, gift, exchange, assignment, surrender, bequest, creation of trust or otherwise made on or after 26th September, 1970, except a bona fide transfer made before 1st January, 1973, shall be deemed to have been made in order to defeat the provisions of this Act and shall not be recognized or taken into consideration in determining the ceiling area applicable to a person: (2) The burden of proving the transfer to be bona fide shall be on the transferor.