https://www.taxtmi.com/caselaws?id=126754 Section 20(2) of the Gujarat Town Planning and Urban Development Act, 1976 creates a lapse of land designation if acquisition is not completed, or proceedings are not commenced, within ten years and no further steps are taken after notice within six months. Section 21, which requires periodic revision of the development plan, was read as a procedural provision that does not extend the acquisition period or revive a designation already lapsed. The interpretation preserves the owner's right under Section 20(2) and avoids rendering that lapse mechanism redundant. Revision of the development plan therefore does not automatically postpone or defeat lapse. en-us Tue, 03 Dec 2002 00:00:00 +0530 Fri, 02 Jan 2026 14:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126754 Section 20(2) of the Gujarat Town Planning and Urban Development Act, 1976 creates a lapse of land designation if acquisition is not completed, or proceedings are not commenced, within ten years and no further steps are taken after notice within six months. Section 21, which requires periodic revision of the development plan, was read as a procedural provision that does not extend the acquisition period or revive a designation already lapsed. The interpretation preserves the owner's right under Section 20(2) and avoids rendering that lapse mechanism redundant. Revision of the development plan therefore does not automatically postpone or defeat lapse. Case-Laws Indian Laws Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126754