COMPETENT AUTHORITY CALCUTTA, UNDER LAND (CEILING AND REGULATION) ACT 1976 AND ANR. vs DAVID MANTOSH AND ORS.

The Supreme Court addressed appeals concerning the Urban Land (Ceiling and Regulation) Act, 1976, specifically interpreting Sections 2(o), 2(n), 2(i), 2(l), and 4 of the Act. The Court held that M/s Orient Beverage Ltd. was a 'person' under the Act and was subject to the ceiling limits, thereby affirming the Competent Authority's jurisdiction to regulate excess land holdings. The judgment of the High Court was upheld, confirming the applicability of the Act to the suit property and the authority's actions regarding land ceiling.