In Brief
The appellant obtained exemption under the Urban Land (Ceiling and Regulation) Act, 1976 to construct 78 tenements on two plots, with a condition to hand over 20% to government nominees. He developed only one plot and failed to hand over the required tenements. The authorities demanded the market value of seven unhandovered tenements as arrears of land revenue. The Supreme Court held that although authorities could have withdrawn the exemption, they cannot recover market value as it falls outside the Act's scope. An undertaking by the appellant cannot expand the statutory authority's powers. The demand being beyond statutory jurisdiction was struck down and the appeal was allowed."
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