BIMAL CHANDRA BASAK, J. - (1.) This appeal is directed against a judgment and order passed by the learned single Judge of this Court whereby the writ petition filed by the State Bank of India that is the respondent herein, was allowed and the rule was made absolute. FACTS :
(2.) The facts of this case are as follows :One David Platt Dunderdale executed a Will whereby he appointed writ petitioner the State Bank of India (hereinafter referred to as State Bank) as executor and trustee, Dunderdale died on 7th October, 1964 and the State Bank of India applied for and obtained probate of the said Will from this Court on 6th August, 1965. The subject-matter of this writ petition is premises No. 350, Netaji Subhas Chandra Bose Road, Tollygunge, Calcutta. According to the petitioner, it is a two storeyed building with out-houses which are also dwelling units and have total land area to the extent of 4208.04 square metres. The covered area of the building and out-houses are to the extent of 392.14 square metre. The problem arises in view of the enforcement of Urban Land (Ceiling and Regulation) Act, 1976 hereinafter referred to as the "Ceiling Act") which came into force so far as the State of West Bengal is concerned, on l7th February, 1976. The admitted position is that the said premises falls within the mischief of the said Act unless it is exempted under S.19, Ceiling Act. The contention of the writ petitioner is that it is exempted in view of the provisions of S. 19 of the said Act. We may point out that so far as the State of West Bengal is concerned, the said Act came into force on 17th February, 1976. The relevant provisions of the said Act are set out hereinbelow : Section 2 (a) "appointed day" means (i) in relation to any state to which this Act applies in the first instance, the date of introduction of the Urban Land (Ceiling and Regulation) Bill, l976 in Parliament; and (ii) in relation to any State which adopts this Act under Cl. (l) of Art.252 of the Constitution, the date of such adoption. (c) "Ceiling limit" means the ceiling limit specified in S.4. (I) " to hold" with its grammatical variations, in relation to any vacant land, means - (q) to own such land; or (ii) to possess such land as owner or as tenant or as mortgagee or under an irrevocable power of attorney or under a hire-purchase agreement or partly in one of the said capacities and partly in any other of the said capacity or capacities. Explanation :- Where the same vacant land is held by one person in one capacity and by another person in another capacity, then, for the purpose of this Act, such land shall be deemed to be held by both such persons. (q) "vacant land" means land, not being land mainly used for the purpose of agriculture, in an urban agglomeration, but does not include (i) Land on which construction of a building is not permissible under the building regulations in force in the area in which such land is situated; (ii) in an area where there are building regulations, the land occupied by any building which has been constructed before, or is being constructed on, the appointed day with the approval of the appropriate authority and the land appurtenant to such building; and (iii) in an area where there are no building regulations, the land occupied by any building which has been constructed before, or is being constructed on, the appointed day and the land appurtenant to such building Provided that where any person ordinarily keeps his cattle, other than for the purpose of daily farming or for the purpose of breeding of livestock, on any land situated in a village within an urban agglomeration (described as a village in the revenue records), then, so much extent of the land as has been ordinarily used for the keeping of such cattle immediately before the appointed day shall not be deemed to be vacant land for the purposes of this clause. Section 3. Persons not entitled to hold vacant land in excess of the ceiling limit. Except as otherwise provided in this Act, on and from the commencement of this Act, no person shall be entitled to hold any vacant land in excess of the ceiling limit in the territories to which this Act applies under sub-s. (2) of S. 1. Section 4. Ceiling limit : (1) Subject to the other provisions of this section, in the case of every person, the ceiling limit shall be, - (a) where the vacant land is situated in an urban agglomeration falling within category A specified in Schedule 1, five hundred square metres; (b) where such land is situated in an urban agglomeration falling within category B specified in Schedule 1, one thousand square metres; (c) where such land is situated in an urban agglomeration falling within category C specified in Schedule 1, one thousand five hundred square metres: (d) where such land is situated in an urban agglomeration falling within category D specified in Schedule 1, two thousand square metres; (2) where any person holds vacant land situated in two or more categories of urban agglomeration specified in Sch. 1, then, for the purpose of calculating the extent of vacant land held by him, - (a) one square metre of vacant land situated in an urban agglomeration falling within category A shall be deemed to be equal to two square metres of vacant land situated in an urban agglomeration falling within category B, three square metres of vacant land situated in an urban agglomeration falling within category C and four square metres of vacant land situated in an urban agglomeration falling within category D; (b) one square metre of vacant land situated in an urban agglomeration falling within category B shall be deemed to be equal to one and one-half square metres of vacant land situated in an urban agglomeration falling within category C and two square metres of vacant land situated in an urban agglomeration falling within category D; and (c) one square metre of vacant land situated in an urban agglomeration falling within category C shall be deemed to be equal to one and one-third square metres of, vacant land situated in an urban agglomeration falling within category D. (3) Notwithstanding anything contained in sub-s. (1), where in respect of any vacant land any scheme for group housing has been sanctioned by an authority competent in this behalf immediately before the commencement of this Act, then the person holding such vacant land at such commencement shall be entitled to continue to hold such land for the purpose of group housing; Provided that not more than one dwelling unit in the group housing shall be owned by one single person; Provided further that the extent of vacant land which such person shall be entitled to hold shall, in no case exceed - (a) the extent required under any building regulations governing such group housing; or (b) the extent calculated by multiplying the number of dwelling-units in the group housing and the appropriate ceiling limit referred to in sub-s.(1), whichever is less. Section 5. Transfer of vacant land. (1) In any State to which this Act applies in the first instance, where any person who had vacant land in excess of the ceiling limit at any time during the period commencing on the appointed day and ending with the commencement of this Act, has transferred such land or part thereof by way of sale, mortgage, gift, lease or otherwise the extent of the land so transferred shall also be taken into account in calculating the extent of vacant land held by such person and the excess vacant land in relation to such person shall, for the purpose of this chapter, be selected out of the vacant land held by him after such transfer and in case the entire excess vacant land cannot be so selected, the balance, or where no vacant land is held by him after the transfer, the entire excess vacant land, shall be selected out of the vacant land by the transferee; Provided that where such person has transferred his vacant land to more than one person, the balance, or, as the case may be, the entire excess vacant land aforesaid, shall be selected out of the vacant land held by each of the transferees in the same proportion as the area of the vacant land transferred to him bears to the total area of the land transferred to all the transferees. (2) Where any excess vacant land is selected out of the vacant land transferred under subs. (1), the transfer of the excess vacant land so selected shall be deemed to be null and void. (3) In any State to which this Act applies in the first instance and in any State which adopts this Act under Cl. (l) of Art.252 of the Constitution no person holding vacant land in excess of the ceiling limit immediately before the commencement of this Act shall transfer any such land or part thereof by way of sale, mortgage, gift, lease or otherwise until he has furnished a statement under S.6 and a notification regarding the excess vacant land held by him has been published under sub-s.(1) of S.10; and any such transfer made in contravention of this provision shall be deemed to be null and void." Section 6. Person holding vacant land in excess of ceiling limit to file statement. (1) Every person holding vacant land in excess of the ceiling limit at the commencement of this Act shall, within such period as may be prescribed, file a statement before the competent authority having jurisdiction specifying the location, extent, value and such other particulars as may be prescribed of all vacant lands and of any other land on which there is a building, whether or not with a dwelling-unit therein, held by him (including the nature of his right, title or interest therein) and also specifying the vacant lands within the ceiling limit which he desires to retain; Provided that in relation to any State to which this Act applies in the first instance the provisions of this sub-section shall have effect as if for the words "every person holding vacant land in excess of the ceiling limit at the commencement of this Act" the words, figures and letters, "every person who held vacant land in excess of the ceiling limit on or after the 17th day of February, 1975 and before the commencement of this Act and every person holding vacant land in excess of the ceiling limit at such commencement" has been substituted. Section 7 provides for Filing of Statement in case where vacant land held by a person is situated within the jurisdiction of two or more competent authorities. Section 8 provides for preparation of draft statement as regards vacant land held in excess of ceiling limit. Section 9 deals with final Statement. Section 10 provides for acquisition of vacant land in excess of ceiling limit. "S.19. Chapter not to apply to certain vacant lands. (1) Subject to the provisions of sub-s. (2), nothing in this chapter shall apply to any vacant land held by- (i) the Central Government or any State Government or any local authority or any Corporation established by or under a Central or provincial or State Act or any Government company as defined in S.617, Companies Act, 1956 (1 of 1956); (ii) any military, naval or air force institution; (iii) any bank." Explanation :- In this clause "bank" means any banking company as defined in Cl. (c) of S.5, Banking Regulation Act, 1949 (l0) of 1949), and includes, (a) the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934); (c) a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 138 of 1959); (d) a corresponding new bank constituted under S.3, Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970); (e) the Industrial Finance Corporation of India, established under the Industrial Finance Corporation Act, 1948 (15 of 1948), the Life Insurance Corporation of India, established under the Life Insurance Corporation Act, 1956 (31 of 1956), the Unit Trust of India, established under the Unit Trust of India Act, 1963 (52 of 1963), the Industrial Development Bank of India Act, 1964 (18 of 1964), the Industrial Credit and Investment Corporation of India, the Industrial Reconstruction Corporation of India and any other financial institution which the Central Government or the State Government concerned may, by notification in the Official Gazette, specify in this behalf; (iv) any public charitable or religious trust (including wakf) and required and used for any public charitable or religious purposes : Provided that the exemption under this clause shall apply only so long as such land continues to be required and used for such purposes by such trust; (v) any co-operative society, being a land mortgage bank or a housing cooperative society, registered or deemed to be registered under any law relating to co-operative societies for the time being in force : Provided that the exemption under this clause, in relation to a land mortgage bank shall not apply to any vacant land held by it otherwise than in satisfaction of its dues; (vi) any such educational, cultural, technical or scientific institution or club (not being a corporation established by or under a Central or Provincial or State Act referred to in Cl. (i) or a society, referred to in Cl. (vii) as may be approved for the purposes of this clause by the State Government by general or special order, on application made to it in this behalf by such institution or club or otherwise : Provided that no approval under this clause shall be accorded by the State Government unless that Government is satisfied that it is necessary so to do having regard to the nature and scope of the activities of the institution or club concerned, the extent of the vacant land required bona fide for the purposes of such institution or club and other relevant factors; (vii) any society registered under the Societies Registration Act, 1860(21 of 1860), or under any other corresponding law for the time being in force and used for any nonprofit and non-commercial purpose; (viii) a foreign State for the purpose of its diplomatic and consular missions or for such other official purposes as may be approved by the Central Government or for the residence of the members of the said missions; (ix) the United Nations and its specialised agencies for any official purpose or for the residence of the members of their staff; (x) any international organisation for any official purpose or for the residence of the members of the staff of such organisation; Provided that the exemption under this clause shall apply only if there is an agreement between the Government of India and such international organisation that such land shall be so exempted. (2) The provisions of sub-s. (1) shall not be construed as granting any exemption in favour of any person other than an authority, institution or organisation specified in sub-s. (1) who possesses any vacant land which is owned by such authority, institution or organisation or who owns any vacant land which is in the possession of such authority, institution or organisation : Provided that where any vacant land which is in the possession of such authority, institution or organisation, but owned by any other person, is declared as excess vacant land under this chapter, such authority, institution or organisation shall, notwithstanding anything contained in any of the foregoing provisions of this chapter, continue to possess such land under the State Government on the same terms and conditions subject to which it possessed such land immediately before such declaration. Explanation :-- For the purpose of this sub-section the expression "to possess vacant land" means to possess such land either as tenant or as mortgagee or under a hirepurchase agreement or under an irrevocable power of attorney or partly in the said capacities and partly in any other of the said capacity or capacities. "S.20. Power to exempt. (1) Notwithstanding anything contained in any of the foregoing provisions of this chapter,- (a) where any person holds vacant land in excess of the ceiling limit and the State Government is satisfied either on its own motion or otherwise, that, having regard to the location of such land, the purpose for which such land is being or is proposed to be used and such other relevant factors as the circumstances of the case may require, it is necessary or expedient in the public interest so to do that Government may, by order, exempt, subject to such conditions, if any, as may be specified in the order, such vacant land from the provisions of this chapter; (b) where any person holds vacant land in excess of the ceiling limit and the State Government, either on its own motion or otherwise, is satisfied that the application of the provisions of this chapter would cause undue hardship to such person, that Government may, by order, exempt, subject to such conditions, if any, as may be specified in the order, such vacant land from the provisions of this chapter; Provided that no order under this clause shall be made unless the reasons for doing so are recorded in writing. (2) If at any time the State Government is satisfied that any of the conditions subject to which any exemption under Cl. (a) or Cl. (b) of sub-s. (1) is granted is not complied with by any person, it shall be competent for the State Government to withdraw, by order, such exemption after giving a reasonable opportunity to such person for making a representation against the proposed withdrawal and thereupon the provisions of this chapter shall apply accordingly."
(3.) It was argued before the learned single Judge that upon interpretation of the provisions of the said Act, particularly S.19 thereof, the expression 'hold' in S.3 and in S. 19. Ceiling Act, does not indicate any contrary intention and as such the State Bank of India ought to be exempted from the operation of the Act since holding of any vacant land by a trustee has not been included in a separate category. It was further contended that the land or property held by the State Bank of India as a trustee is so held as a owner thereof and, therefore, S.3 does not have any manner of application to any vacant land held by the State Bank of India quo trustee.;