https://www.taxtmi.com/caselaws?id=187512 An exemption application under Section 20(1)(a) or Section 20(1)(b) of the Urban Land (Ceiling and Regulation) Act remains maintainable even after excess vacant land has vested in the State under Section 10, because the exemption scheme depends on prior determination of ceiling excess. The definition of "to hold" in Section 2(1) applies to computation of ceiling area, but it does not control Section 20 where that meaning would make the provision unworkable. The Court held that context can displace a statutory definition when necessary to preserve the purpose of the exemption provision, and upheld the availability of the remedy despite vesting. en-us Mon, 17 Jan 2000 00:00:00 +0530 Tue, 25 Oct 2016 11:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187512 An exemption application under Section 20(1)(a) or Section 20(1)(b) of the Urban Land (Ceiling and Regulation) Act remains maintainable even after excess vacant land has vested in the State under Section 10, because the exemption scheme depends on prior determination of ceiling excess. The definition of "to hold" in Section 2(1) applies to computation of ceiling area, but it does not control Section 20 where that meaning would make the provision unworkable. The Court held that context can displace a statutory definition when necessary to preserve the purpose of the exemption provision, and upheld the availability of the remedy despite vesting. Case-Laws Indian Laws Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187512