Commnr.Sales Tax, U.P vs M/S.Pragati Transport Corpn

The Supreme Court upheld the principle established in Shantistar Builders vs. N.K. Toitame, (1990) 1 SCC 520, confirming that the quota for Government nominees in exempted land under Section 20 of the Urban Land (Ceiling and Regulation) Act, 1976, should not exceed 5% of the total accommodation. The Court found that the appellant had complied with the legal requirements by offering the appropriate number of flats, and the respondents' demand for a higher percentage was not supported by law. The appeal was allowed, and the High Court's dismissal of the writ petition was set aside, affirming the appellant's entitlement to retain the specified land without further obligation to surrender additional flats.