JUDGMENT - M.N. CHANDURKAR, Actg. C.J.:---This petition arises out of proceedings for declaration of surplus vacant land under the Urban Land (Ceiling and Regulation) Act, 1976 (hereinafter referred to as " the Act"). Admittedly C.T.S. Nos. 977/B and 1257 originally belonged to one Narhar Pawar, who died sometime in 1960 leaving behind him his widow, two major sons, one widowed daughter-in-law, two married daughters an one unmarried daughter.

2. Before the competent authority it was the contention of the petitioner that the property left behind by Pawar was co-parcenary property and that the seven heirs left by him should be treated as co-parceners and for the purpose of proceedings under the Act, one seventh share in the total land in question should be taken into account. In addition, it was contended that the petitioners had submitted a layout to the Pune Municipal Corporation on 2nd July, 1975 and that layout was liable to be taken into consideration for ascertaining whether there was any vacant land. It was also contended that the petitioners have built a commercial building and they were entitled to the benefit of the guidelines of exemption provided for under section 20 of th

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