https://www.taxtmi.com/caselaws?id=188746 Section 4(9) of the Urban Land (Ceiling and Regulation) Act, 1976 was construed purposively to cover not only a separate adjoining plot but also vacant land forming part of the same plot on which a building stands. The provision was read with the Act's object of limiting vacant urban land while preserving reasonable beneficial enjoyment of land retained with the holder. For ceiling computation, the built-up area and the permissible appurtenant/open area allowed under building regulations must be excluded, and only the remaining land is tested against the ceiling limit. The matter was remitted for fresh determination of surplus land on that basis. en-us Thu, 08 Sep 1983 00:00:00 +0530 Thu, 15 Dec 2016 11:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188746 Section 4(9) of the Urban Land (Ceiling and Regulation) Act, 1976 was construed purposively to cover not only a separate adjoining plot but also vacant land forming part of the same plot on which a building stands. The provision was read with the Act's object of limiting vacant urban land while preserving reasonable beneficial enjoyment of land retained with the holder. For ceiling computation, the built-up area and the permissible appurtenant/open area allowed under building regulations must be excluded, and only the remaining land is tested against the ceiling limit. The matter was remitted for fresh determination of surplus land on that basis. Case-Laws Indian Laws Thu, 08 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188746