( 1 ) THE petitioner is a Company registered under the Companies Act. It is mainly engaged in the business of manufacturing and sale of sugar. It owns properties at Visakhapatnam and Hyderabad cities. After coming into force of Urban land (Ceiling and Regulation) Act, 1976, they filed a declaration under Section 6 (1) of the Act. The Special Officer and competent Authority, Visakhapatnam, the third respondent herein, processed the declaration and determined that the petitioner-company owns surplus vacant land of 1 hectare 4609 Sq. Mts. in R. S. Nos. 19/1 and 19/2 in Kottavankojapalem in visakhapatnam District, Urban Agglomeration and 650 Sq. Mts. in Sy. No. 26 (P) at Cheekoti gardens, Begumpet. After completing necessary formalities like final statement under Sections 8 (3) and 9, action was initiated for taking possession of the surplus land. At that stage, the petitioner-company made an application under Section 20 (1) (a) of the Act seeking exemption of the surplus vacant land from the provisions of the Act. In their application, be it noted, dated 31. 3. 1987 they stated that in view of the expansion of the industry taken by them, the requirement of office accom