The concept of ‘agrarian reform’ is not confined only to agriculture or its reform. In the words of Krishna Iyer,J. in his concurring judgment in State of Kerala and Another Vs. The Gwalior Rayon Silk Manufacturing (Wvg.) Co. Ltd. etc., :
“30. The concept of agrarian reform is a complex and dynamic one promoting wider interests than conventional reorganization of the land system or distribution of land. It is intended to realize the social function of the land and includes , we are merely giving, by way of illustration, a few familiar proposals of agrarian reform , creation of economic units of rural production, establishment of adequate credit system, implementation of modern production techniques, construction of irrigation systems and adequate drainage, making available fertilizers, fungicides, herbicides and other methods of intensifying and increasing agricultural production, providing readily available means of communication and transportation, to facilitate proper marketing of the village produce, putting up of silos, warehouses etc. to the extent necessary for preserving produce and handling it so as to bring it conveniently within the reach of the consumers when they need it, training of village youth in modern agricultural practices with a view to maximizing production and help solve social problems that are found in relation to the life of the agricultural community. The village man, his welfare, is the target.”
Further, in testing as to whether the law was intended for agrarian reform, the Court is required to look to the substance of the act and not its mere outward form.
 Thirdly, the contention also proceeds on a misreading of Article 323B(2)(d). Under clause (1) the State Legislature is empowered to make a law with regard to entry 18 in List II of the 7th Schedule which reads “Land, that is to say, right in or over land, land tenures including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans, colonization”. Sub-clause (d) of Article 323B is not confined to land reforms by acquisitions of estates or extinguishment or modification of any such rights for the clause ends with the phrase “or in any other way”, which are wide enough to accommodate any other type of law which is intended for “land reforms”.