In Brief
The appellant obtained an exemption under the Urban Land (Ceiling and Regulation) Act to construct tenements on two plots, with a condition to hand over 20% of the built-up area to government nominees. He developed only one plot and failed to hand over the required tenements, although the exemption was never withdrawn. The authority then demanded the market value of the tenements as arrears of land revenue. The Supreme Court held that a competent authority, being a creature of statute, cannot demand payment outside the statutory scheme. Since Sections 20 and 21 provide only for withdrawal of exemption with statutory consequences, demanding market value exceeds the authority's powers. An undertaking by the appellant cannot enlarge statutory jurisdiction. The appeal was allowed and the demand struck down as ultra vires.
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