STATE OF U.P. vs NAND KUMAR AGGARWAL .

The Supreme Court upheld the Allahabad High Court's decision that agricultural land in village Para is exempt under the Urban Land (Ceiling and Regulations) Act, 1976. The Court emphasized that the land's primary use for agricultural purposes at the time the Act came into force is crucial for determining surplus land under Section 2 of the Act. The Court remanded the matter back to the Competent Authority for further determination, affirming the High Court's findings and setting aside the decisions of the Competent Authority and District Court.