An amendment to a statute that deletes a provision is prospective in nature and does not affect rights that accrued under the deleted provision prior to the amendment.

( 1 ) THE subject-matter of challenge in this writ petition is a judgement and order dated 19. 12. 2001 passed by the West Bengal land Reforms and Tenancy Tribunal (hereinafter called as the said Tribunal) in o. A. No. 1263 of 2001 (LRTT ).

( 2 ) THE material facts of the case are that the petitioner, Mahesh Housing co-operative Society Limited (hereinafter called as the said 'society'), registered in the month of December, 1963, started acquiring plots of land in Mouza-mahesh, District - Hooghly. The said Society had acquired about 126 acres of land. The case of the said Society is that it acquired so much of land in order to develop the same for a Housing Scheme.

( 3 ) THE grievance of the said Society is that on 15. 12. 1997, an order of vesting was passed under the West Bengal Land Reforms Act, 1955 (hereinafter called the said 'act') against the said Society and a proceeding was initiated under section 14t (3) of the said Act against the said Society treating it as any other 'raiyat' within the meaning of section 14m (e) of the said Act. As such, the ceiling of the said Society was determined as 7 standard hectares corresponding to about 24. 22 acres of land. The said 24. 22 acres of non-irrigated land in terms of provisions of section 14m (i) (e) of the said Act was allowed to be retained and in respect of the remaining land, namely about 102 acres, an order of vesting was passed as it was held that the said area was beyond the ceiling limit of the said society. Against the said order of vesting, an appeal was preferred by the said society under section 54 of the said Act. The appellate authority, in the said appeal (Appeal Case No. 25 of 2000), substantially upheld the order of the revenue Officer and dismissed the said appeal. The said Society moved the tribunal against the said decision. The Tribunal, by its judgement and order dated 19. 12. 2001, however, refused to interfere with the order of the appellate authority by giving certain reasons.

( 4 ) ASSAILING the judgment of the Tribunal, the learned Counsel for the petitioner mainly argued that the said Society has about 415 members and in view of such membership of the said Society, the ceiling area, applicable to the co-operative Society, is governed under section 14 (1)Q (sic) of the said Act.

( 5 ) ACCORDING to the learned Counsel, in accordance with the provisions of section 14 (l) (Q) (sic) of the said Act, the ceiling area of a Co-operative Society shall not exceed the sum total of the ceiling area of each member of such Society. However, the proviso to section 14 (l)Q (sic) provides that for computing the ceiling area of a Co-operative Society any land separately held by a member of the Society shall be deducted from the ceiling area as referred to in section 14m so that the sum total of land held by such person does not exceed the area available to him under section 14m.

( 6 ) ACCORDING the learned Counsel, the right of Co-operative Society to hold land is recognised by the statue (sic) by way of a special provision. The fact that the said right is a special provision, has been emphasised by the proviso to section 14 (l)Q (sic ).

( 7 ) FOR a proper appreciation of the aforesaid question, section 14q (1) of the said Act along with the proviso is set out below:-"14q. Ceiling area in special cases.- (1) Subject to the provisions of sub-section (2), the ceiling area for a co-operative society, company, co-operative farming society, Hindu undivided family or a firm, as the case may be, shall not exceed the sum total of the ceiling area of each member of such co-operative society, company, co-operative farming society, Hindu undivided family or each partner of such firm: provided that for the purpose of determining the ceiling area referred to in this sub-section, any land held separately by a person, who is member of a co-operative society, company, co-operative farming society or Hindu undivided family or a partner of a firm, shall