( 1 ) THE petitioner has assailed the Proceedings of the second respondent who is the appellate authority under Section 33 of the Urban Land (Ceiling and regulation) Act, 1976 (for short the Act ) bearing No. UC1/1249/88, dt. 27-11-1993 affirming the notice issued by the first respondent dt. 16-4-1998 under Section 10 (5) of the Act directing the petitioner to deliver possession of the surplus extent of 1801 Sq. Mtrs. in Plot Nos. 94 and 95 (Sy. No. 31) and plot Nos. 96 to 99 (Sy. Nos. 35 to 37) of Meerpet.

( 2 ) THE petitioner holds a total extent of 2801 Sq. mtrs. of land governedby the Act. The first respondent - competent authority determined the extent of 1801 Sq. mtrs. as excess held by the petitioner. According to the petitioner, by virtue of the Government Order in G. O. Ms. No. 733, Revenue (UC. II) department, dt. 31-10-1988, 2801 Sq. mtrs. of land held by him is exempted from the operation of Chapter III of the Act and, therefore, the determination made by the Special Officer and competent authority is not in accordance with the Government Order. Soclaiming, the validity of theappellateorderreferred to above affirming the action taken by the second respondent in directing the petitioner under Sec. 10 (5) of the Act to deliver possession of the surplus extent of 1801 Sq. mtrs. is assailed.

( 3 ) ON service of notice, the respondents have filed counter contesting theclaim of the petitioner. It is contended in the counter that before G. O. Ms. No. 733, dt. 31-10-1988 was issued, the determination of the holding of the petitioner had taken place and the excess land stood vested in the Government and, therefore, the exemption made by the Government in G. O. Ms. No. 733, dt. 31-10-1988 cannot be applied retrospectively so as to save 1801 Sq. mtrs. excess land held by the petitioner and he is liable to deliver the excess land to the State in pursuance of the notice issued under Sec. lo (5) of the Act. The contention taken in the counter was reiterated by the learned Government pleader at the time of hearing.

( 4 ) THEREFORE, the only question which falls for consideration is whetherthe Government Order G. O. Ms. No. 733, dt. 31-10-1988 is made applicable only prospectively or with the issuance of the said G. O. , the case of the petitioner is also covered. The operative portion of G. O. Ms. No. 733 dt. 31-10-1988 reads:"6. Now, therefore, in exercise of the powers conferred under section 20 (l) (a) of the Urban Land (Ceiling and Regulation) Act, 1976 and of all other powers hereunto enabling and in supersession of all other orders issued previously in this behalf from time to time, the Government of Andhra Pradesh hereby accord: (a) exemption of the vacant land or the agricultural land which is likely to be used fr non-agricultural purposes at the option of the holder thereof, or both, to a maximum extent of five acres sifuated within the peripheral area as specified in Column (3) of Schedule-I to the urban Land (Ceiling and Regula tion) Act, 1976 of the Hyderabad Urban agglomeration, Visakhapatnam Urban Agglomeration, Vijayawada urban Agglomeration, Guntur and Warangal Agglomerations in excess of the ceiling limit, from the provisions of Chapter-Ill of the said Act; and (b) permission to transfer any such land or part thereof by a person by way of sale, mortgage, gift, lease or otherwise, to the extent of five acres of land in excess of ceiling limit, excluding the area required for roads, hospitals and for other public use. "the Government, by virtue of the delegated power conferred upon it under sec. 20 (1) (a) of the Act, has issued the G. O. The G. O. makes it very clear that the land situated in the peripheral area as specified in Column 3 of Schedule i to the Act of the Hyderabad Urban Agglomeration, Visakhapatnam Urban agglomeration, Guntur Urban Agglomeration, Warangal Urban agglomeration in excess of the ceiling limit is exempted from the provisions of Chapter III of the Act. At the threshold, it