https://www.taxtmi.com/caselaws?id=306930 Section 20 exemption under the Urban Land (Ceiling and Regulation) Act requires satisfaction of the statutory conditions, and the Court held that public interest for group housing was not made out where the relevant proposal had not been properly pursued before the authority and the earlier cooperative housing route had already failed. Exemption for undue hardship was also rejected because tax arrears alone do not constitute exceptional hardship when the landholders retain other substantial disposable lands capable of meeting liabilities. The Court further held that uncommunicated file notings and prior correspondence did not create an enforceable legitimate expectation, and no bias or jurisdictional defect was shown in the rejection of the exemption request. en-us Tue, 29 Sep 1992 00:00:00 +0530 Mon, 06 Mar 2023 12:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306930 Section 20 exemption under the Urban Land (Ceiling and Regulation) Act requires satisfaction of the statutory conditions, and the Court held that public interest for group housing was not made out where the relevant proposal had not been properly pursued before the authority and the earlier cooperative housing route had already failed. Exemption for undue hardship was also rejected because tax arrears alone do not constitute exceptional hardship when the landholders retain other substantial disposable lands capable of meeting liabilities. The Court further held that uncommunicated file notings and prior correspondence did not create an enforceable legitimate expectation, and no bias or jurisdictional defect was shown in the rejection of the exemption request. Case-Laws Indian Laws Tue, 29 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306930