(1) THESE two appeals are filed on a certificate granted by the High court of Calcutta under Articles 133 and 134-A of the Constitution, certifying that the question whether a vacant land held by a bank under a private trust is entitled to exemption under Section 19 of the Urban Land (Ceiling and Regulation) Act, 1976, for short the Act involved in the cases, needs to be decided by this Court.

(2) FACTS in Civil No. 3573 of 1988 are : That certain David Platt Sunderdale (to be called David) held and possessed property No. 350, Netaji Subhash Chandra Bose Road, Tollygunge, Calcutta comprised a total extent of 4208.04 square metres. The competent authorities under the Act found that extent to be in excess of ceiling area by 1933.02 square metres. State Bank was an executor/trustee under a will of David for that property, was issued a notice by the competent authorities on 20/5/1981 calling for the filing of a draft statement under Section 8(1 of the Act. But, the State Bank filed an application before the competent authority claiming exemption of the property under Section 19(1(iv) and Section 20 of the Act. However, when that application was rejected and the order of