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    <title>1996 (4) TMI 494 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=174285</link>
    <description>Section 20 of the Urban Land (Ceiling &amp; Regulation) Act, 1976 exempts vacant land from Chapter III restrictions, including the prohibition on transfer in Sections 5(3) and 10(4), when a valid exemption order is made subject to its terms. Clause (b) is available to relieve substantial undue hardship caused by the chapter&#039;s application, and that hardship is not confined to narrow non-economic cases. The requirement to record reasons in writing makes the exercise of power reviewable, while exemption conditions and withdrawal power under sub-section (2) act as safeguards. In group housing situations, an absolute bar on transfer may defeat the statutory object.</description>
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    <pubDate>Mon, 08 Apr 1996 00:00:00 +0530</pubDate>
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      <title>1996 (4) TMI 494 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=174285</link>
      <description>Section 20 of the Urban Land (Ceiling &amp; Regulation) Act, 1976 exempts vacant land from Chapter III restrictions, including the prohibition on transfer in Sections 5(3) and 10(4), when a valid exemption order is made subject to its terms. Clause (b) is available to relieve substantial undue hardship caused by the chapter&#039;s application, and that hardship is not confined to narrow non-economic cases. The requirement to record reasons in writing makes the exercise of power reviewable, while exemption conditions and withdrawal power under sub-section (2) act as safeguards. In group housing situations, an absolute bar on transfer may defeat the statutory object.</description>
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