(A) Urban Land (Ceiling and Regulation) Act (33 of 1976) , S.20(1)(b)— Vacant land in excess of ceiling limit - Exemption from provisions of Chap. III - Cannot be granted for purpose of transferring the land for whatever reasons including undue hardship to landholder. @page-SC924Words and Phrases - Undue hardship.AIR 1980 Guj 189, Overruled.Judgment of Karnataka High Court, Reversed. Per COURT The provisions of S. 20(1)(b) of the Act do not permit the State Government to give exemption to the vacant land in excess of the ceiling limit for the purposes of transferring the same for whatever reasons including undue hardship to landholder. Judgment of Karnataka High Court, Reversed.(Para 18 19 21) Per P. B. Sawant, J. The central object of the Act, as is evident both from the preamble as well as the statement of objects and reasons, is to acquire vacant land in excess of the ceiling area and to prevent speculation and profiteering in the same and also be distribute the land equitably to subserve the common good. It is, therefore, per se against the said object to permit the sale of the excess vacant land for whatever reasons, including the undue hardship of the land-holder. To construe the provisions of S. 20(1)(b) so as to read in....