Under Land Ceiling Act, one of the strategies through which the land owners were able to escape from having their surplus land taxed by the state is:

'Benami' transfers

The correct answer is Option (2) → 'Benami' transfers

Benami transfers involve the practice of holding property in the name of one person for the benefit of another, often to evade legal restrictions or taxation. This method allowed landowners to hide their surplus land and avoid taxation under the Land Ceiling Act.