- (1.) Delay condoned.
(2.) Heard counsel on both sides. Learned counsel for the State of Andhra Pradesh has contended before us that an application for grant of exemption under S. 20(1)(b) of the Urban Land (Ceiling and Regulation) Act, 1976 is not maintainable once the excess land has been declared and the excess land has vested in the State under S. 10, inasmuch as the declarant cannot be said to be "holding" the land any longer. Reliance is placed on S. 2(1) which defines the words 'to hold'.
(3.) We are unable to accept the above contention. The scheme of the Act is that any person holding vacant land in excess of the ceiling limit has to file a declaration under S. 6, vacant land is defined in S. 2(q) as not including land on which construction is not permissible under building regulations, land occupied by building, before the due date or under construction. Section 2(q) defines urban land as urban land which is referred to as such in master plan etc. but does not include agricultural land. As to what is the relevant 'master plan' there are some decisions of this Court. Detailed procedure is specified in the Act as to how individuals, families, firms, companies etc. are to file declarations. As to what is to be done if land is held in different capacities or land with limited rights, like lessee, mortgagee etc. various provisions are made. Section 4(9) deals with person holding land with building and other vacant land. Section 4(9) has been the subject-matter of some decisions of this Court.;