As per case facts the appellant was required to hand over tenements to government nominees as part of an exemption under the Urban Land Ceiling and Regulation Act but failed ... to do so This led to a demand for money and related charges by the authorities which was affirmed by the High Court The question arose whether this demand for property value which fell outside the Act's scope could be recovered as land revenue Finally the Supreme Court concluded that the demand was beyond the provisions of the Act and could not be sustained as the authority could not act beyond its statutory powers