JUDGMENT :

Subrata Talukdar, J.

1. The short point to be decided in this appeal is whether the land in issue (hereinafter referred to as the said land) was a vacant land and, if that was so on the appointed date of coming into force of the Urban Land (Ceiling and Regulation) Act, 1976 (for short, the 1976 Act) which was the 14th of February 1976, whether the Competent Authority (for short, referred to only as the CA) was entitled to declare the said land to be in excess.

2. The Hon’ble Single Bench by its Judgement and Order dated 14th of March 2017 in WP 11004 (W) of 2011, which is impugned in this appeal, has, inter alia, discussed as follows:-

“25. Considering the submissions advanced by the learned Advocates appearing for the parties, perusing the records I find that it is evident from the schedule of the indenture dated 11th day of September, 1951, between Amulya Charan Dutt @ Amulya Krishna Dutt and Lalmohan Dutt and Dwijendra Nath Dutta of the 1st part and Arun Bose of the 2nd part and K.C. Das Ltd the 3rd part that all that piece or parcel of bare land and tank together with a brick built privy containing a total area of 1 Bigha 15 Cottahs 3 Chittaks and 26 sq. ft. more or less situate lying at and being premises no.2 Jogendra Nath Bose Lane formerly known as No.1 Jogendra Nath Bose Lane purchased by the petitioner company was not at all a vacant land. There was tank as well as a brick built privy also.

26. It is also evident from the KMC record appearing at Page 42 of the writ petition which is a certified copy of inspection book in respect of 4 Tara Sankar Sarani with effect from 3/79-80, relevant portion whereof is quoted below :-

Premises No.4 Description Name and address of recorded owner

4. Cor D.H. & Land 4 M/s. K.C. Das Ltd, 3, Ram Krishna Lane, Cal-3

Details

Corner plot

Total Area= 1B-15CH-25 Sft.

Addn.

Cor/BW-1r+Ver-Muraridhar Tewari (Owner‘s Darwan) ) R.T. /B.W. –1r++1r (Sm) Thakurghar )--730-p.m. + Tax + 1P !Asb/B.W-1r )

Land 1B-8CH @ 40/- P.K. P.M. = 9840/-

Certified copy of Inspection Book in respect of Premises No.4 Tarasankar Sarani.Wd-005, Qtr.3/73-74.Assessee No.11-00524000090.Challan No.A0261729 Dt. 28/2/2011.

Premises No. Nature of use Name and address of recorded owners

4. Land +Tank M/s. K.C. Das Ltd, 3, Ramkrishna Lane, Cal-3

27. It is also evident from the objection letter dated 24th December, 1980 issued by the Governing Director of K.C. Das Private Ltd to the competent authority Kolkata under the Urban Land (Ceiling & Regulation) Act, 1976, Some extract of the said objection letter is quoted below :-

“3-That with a view to expansion of its business both at home and abroad, your petitioner purchased vacant land at No.2 Jogendra Nath Bose Lane, now No.4, Talla Park Avenue, Calcutta-700 002, measuring 2355.94 sq. metres in 1951 in order to construct a new and modern factory with Research and Development Division, Export Division, Laboratory, Staff and Director‘s quarters. That the said land was improved upon after purchase by building 1-’ft high boundary wall, tube well and Darwan‘s quarters. Your petitioner has been unable to construct the proposed new factory due to lack of adequate funds and other factors beyond its control.

4. That your petitioner has constructed a factory and opened a showroom in Bangalore in 1972. Your petitioner has a plan to set up a factory in or around Bombay in the near future. Your petitioner desires to set up the proposed new factory in Calcutta on its own land before setting up anymore factories in other States, because of the increasing demand for your petitioner products in West Bengal, and it will be more economically viable and convene from the point of view of management and control. Your petitioner submits that the setting up of its factory on its own land in Talla Park Avenue, Calcutta-700 002 will not only offer opportunities of employment to some more personnel but also