https://www.taxtmi.com/caselaws?id=162738 Section 20(1)(b) of the Urban Land (Ceiling and Regulation) Act, 1976 was held to be an exemption power confined to the statutory scheme of retention and use of excess vacant land, not a source of authority to permit its sale to third parties. A harmonious reading of the Act's transfer and acquisition provisions showed that financial hardship or indebtedness could not justify authorising such transfers, as that would undermine the Act's object and create an impermissible classification. Permissions issued on that basis were beyond jurisdiction, and the resulting sale deed was invalid and inoperative. en-us Tue, 30 Mar 1993 00:00:00 +0530 Fri, 12 Dec 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162738 Section 20(1)(b) of the Urban Land (Ceiling and Regulation) Act, 1976 was held to be an exemption power confined to the statutory scheme of retention and use of excess vacant land, not a source of authority to permit its sale to third parties. A harmonious reading of the Act's transfer and acquisition provisions showed that financial hardship or indebtedness could not justify authorising such transfers, as that would undermine the Act's object and create an impermissible classification. Permissions issued on that basis were beyond jurisdiction, and the resulting sale deed was invalid and inoperative. Case-Laws Indian Laws Tue, 30 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162738