Competent Authority Calcutta, Under ... vs David Mantosh And Ors.

The Supreme Court examined the appeals concerning the Urban Land (Ceiling and Regulation) Act, 1976, specifically Sections 2(o), 2(n), 2(i), 2(l), and 4. The Court held that M/s Orient Beverage Ltd. was subject to the provisions of the Act and could not claim exemption from the ceiling limits as they had misrepresented the status of the land. The appeals were dismissed, affirming the decisions of the lower courts regarding the Competent Authority's rejection of M/s OBL's prayer to hold excess land.