M/S. GANGESHWAR LIMITED vs STATE OF U.P. AND OTHERS

The Supreme Court addressed the applicability of Section 6(a) of the Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960, in relation to Section 143 of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. The Court held that for land to be exempt from ceiling determination, a declaration under Section 143 must be in effect at the time of ceiling area determination, rejecting the appellant's argument that the declaration could relate back to the date of purchase. The appeal was dismissed, affirming the High Court's decision that the appellant's land was subject to ceiling limits.