SMT. MEERA GUPTA vs STATE OF WEST BENGAL AND ORS.

The Supreme Court held that under the Urban Land (Ceiling and Regulation) Act, 1976, properties built before the Act's commencement are not considered 'vacant land' for ceiling computation. The Court clarified that the ceiling limit applies only to vacant land as defined in Sections 2(g) and 2A of the Act. The appeal was allowed, overturning the High Court's decision, affirming that the appellant, having acquired the vacant property through a valid agreement, should not be penalized under the Act's provisions regarding excess land.