DILIP KUMAR SETH,J. - (1.) The petitioner contends that it is a .philanthropic organisation and a Society registered under the Societies Registration Act, 1860. Admittedly the Society was registered sometimes in 1898. It has been pointed out in the writ petition that it is looking after the welfare of the children and it is carrying on non-profitable and non-commercial activities. Mrs. Gupta, learned Counsel for the State respondent, does not dispute about the character of the petitioner with regard to its non-commercial and non-profitable activities and the Society being registered under the Societies Registration Act, 1860. According to her, in view of the rules, the petitioner is required to submit return under the Urban Lard (Ceiling & Regulation) Act, 1976. If it is not, the competent authority is supposed to serve draft statement and the objections raised by the petitioner should be dealt with in the proceedings. Since the petitioner did not participate, therefore the Final statement has since been published. As such, the order being appealable, the petitioner's remedy is by way of appeal.
(2.) Mr. Sengupta, learned Counsel for the petitioner, contends that by reason of Section 19 nothing in Chapter III of the 1976 Act is applicable in respect of the petitioner. Therefore, there is no question of submission of return or anything else unless the respondent alleges that the petitioner is not a society registered under the Societies Registration Act, 1860 or it is not non-profitable and non-commercial and that it is not using the land for nonprofit and non-commercial purpose.
(3.) After hearing the learned Counsel for the respective parties, it appears that by reason of Section 19(1), nothing in Chapter 111 which consists of Section 3 to 24, applies to any vacant land held by "any Society registered under the Societies Registration Act, 1860 or under any other corresponding law for the time being in force and used for any non-profit and non-commercial purpose." Therefore so long it is not alleged that the land is being used for profit making and commercial purpose, no provision of Chapter III can be applied in the case of the petitioner. In the circumstances, nothing in Section 19(1 )(vii) nor any provision of the said Act can be applied in the case of the petitioner.;