Section 21(1)(b) in Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978
(b)where any person holds vacant land in excess of the ceiling limit and the State Government either on its own motion or otherwise, is satisfied that the application of the provisions of this Chapter would cause undue hardship to such person, the State Government may, by order, exempt [whether prospectively or retrospectively and] [These words were inserted by section 2 (i) of the Tamil Nadu Urban Land (Ceiling and Regulation) Amendment Act, 1981 (Tamil Nadu Act 62 of 1981).] subject to such conditions, if any, as may be specified in the order, such vacant land from the provisions of this Chapter;