ALLAHABAD HIGH COURT
, J
M/s. Group Industries Private Ltd. – Appellant
Versus
State of Uttar Pradesh – Respondent
1. These are eleven connected writ petitions under Art.226 of the Constitution challenging primarily the constitutional validity of the Uttar Pradesh Ceiling on Property (Temporary Restrictions on Transfer) Act, 1972 (U. P. Act 36 of 1972) - hereinafter referred to as the Act.
2. The petitioners in Civil Misc. Writ No. 1236 of 1974 are M/s. Group Industries Private Ltd. which is a private limited company manufacturing cycle parts and its Managing Director. The petitioners allege that because of coercive tax recovery proceeding against the Company, they decided in February 1972 to dispose of their surplus land not in immediate use of the industry. The Company had certain other liabilities and it therefore sold its surplus land and paid up most of its income - tax and sales tax dues. In order to meet its other liabilities, it was negotiating with parties for sale of remaining surplus land not immediately needed by the company. While the negotiations were going on, the Act came into force. The petitioners applied under S.3 (4) of the Act for exemption of their surplus land from the provisions of the Act and for permission to sell the same. By a letter dated 23rd February, 1973, a Deput
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