( 1 ) I have had the advantage of going through the Judgment prepared by my learned brother, A. K. Nandi, J, and I agree that for the reasons stated by him we must make the Rule absolute and quash the impugned Order passed by the Competent Authority and affirmed by the Appellate Authority under the Urban Land (Ceiling and Regulation) Act, 1976 (for short 'the Act' ). But in view of the importance of the two questions involved herein, I have thought it fit to add a few words, my concurrence with the view of my Lord Nandi, J. , notwithstanding.

( 2 ) THE first question arises thus. What vests under the Act is Urban vacant land and the expressions 'urban Land' as in Section 2 (q) and the expression 'vacant Land' as in Section 2 (q) have been expressly defined not, "to include any land which is mainly used for the purpose of agriculture". The Explanation (B) to Section 2 (a), however, goes to show that a land, notwithstanding its actual user mainly for agricultural purposes, "shall not be deemed to be used mainly for the purpose of agriculture, if such land is not entered in the revenue or land records before the appointed day as for the purpose of agricultu