TMI Blog2000 (1) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... State under Section 10, in as much as the declarant cannot be said to be holding the land any longer. Reliance is placed on Section 2(1) which defines the words 'to hold'. We are unable to accept the above contention. The scheme of the Act is that any person holding vacant land in excess of the ceiling limit has to file a declaration under Section 6. Vacant land is defined in Section 2(q) as not including land on which construction is not permissible under building regulations. land occupied by building, before the due date or under construction. Section 2(q) defines urban land as urban land which is referred to as such in master plan etc. but does not include agricultural land. As to what is the relevant 'master plan' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 20(l)(b) or apply under Section 21 or Section 22. For example, the ceiling limit in Hyderabad (from where this case arises), is 1000 Sq. metres. Even if there are buildings within the property, one has to file a declaration if the total extent is more than 1000 Sq. metres and claim exemption as per statutory deductions. He may claim that after deducting various areas as permitted by the statute, he need not surrender any land. The competent authority may or may not accept the statutory deductions claimed, like appurtenant land etc. and may determine excess. The declarant has a right of appeal. The appellate authority may accept or reject or modify the orders. It may turn out that the excess, in a given case, is (say) only 20 Sq. me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any vacant land means : (i) to own such land; or (ii) to possess such land as owner or as tenant or as mortgagee or under an irrevocable power of attorney or under a hire purchase agreement or partly in one of the said capacities and partly in any other of the said capacity or capacities. The definition of the words to hold in section 2(1) is relevant at the time of computation of the ceiling area and at the stage of the preliminary determination of excess and the final determination, under Sections 8 and 9 of the Act, the excess is to be determined on the basis of the land permitted by the Act to be held by a person. But, the word hold in Section 20(1) (a) or Section 20(1) (b) cannot, in our opinion, have the same meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In our view, the scheme of the Act is to the contrary. The view taken by the High Court following the decision of this Court in T.R. Thandur v. Union of India and Ors., [1996] 3 SCC 690; Darothi Clare Parreira (Smt.) and Ors. v. State of Maharashtra and Ors., [1996] 9 SCC 633 and State of A.P., represented by Secretary to Govt., Revenue Department, Hyderabad v. Vallum Venkateswara Rao, (1997) 3 ALT 417, does not call for any interference. We dispose of the Special Leave Petition accordingly. We do not consider it necessary to interfere with the judgment of the High Court which held that Section 20 application is maintainable even if filed after an order of vesting of excess land passed under Section 10. - - TaxTMI - TMITax - Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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