Section 21(1)(a) in Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978
(a)where any person holds vacant land in excess of the ceiling limit and the State Government is satisfied, either on its own motion or otherwise, that, having regard to the location of such land, the purpose for which such land is being or is proposed to be used and such other relevant factors as the circumstances of the case may require, it is necessary or expedient in the public interest so to do, 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;