( 1 ) UNDUE hardship (not mere hardship undue hardship) an expression occurring in sec. 20 (1) (b) of the Urban Land (Ceiling and Regulation) Act 1976 which has been enacted inter alia to prevent concentration of urban lands in few hands and to secure its equitable distribution has given rise to the controversy which is in the centre in the present petition under Article 226 of the Constitution of India. The said provision empowers the State Govt. to grant exemption from operation of Chapter III of the Act to a holder of vacant land in excess of the ceiling in case the State Govt. is satisfied that undue hardship would be caused to him. Indebtedness of a holder of land without anything more entitles a holder of excess land to claim exemption under the said provision in view of Odhavji Narsi v. State of Gujarat 17 G. L. R. 259 contends the petitioner. The learned Chief Justice before whom the matter came up for admission being unable to agree with the reasoning of the learned single Judge has referred the matter to a Division Bench. Be it realised that in Odhavji Narsis Case the learned single Judge was called upon to interpret the expression hardship occurring in s