ORDER 1. The petitioner has filed this present writ petition being aggrieved by the order dated 10.8.1999 and 8.5.2006, by which, the exemption granted to the petitioner under section 20 of the Urban Land (Ceiling and Regulation) Act, 1976 has been withdrawn and thereafter the appeal has also been dismissed. 2. The facts of the case are as under : The petitioner is a registered society registered under the provisions of the M.P. Co-operative Societies Act, 1964. Registration Certificate was issued on 11.4.1985 by the Dy. Registrar, Co-operative Societies, Indore. The petitioner society owned the land bearing Khasra No. 426, area 0.920 hectors situated at Khajarana. Since the land was access to the limit, therefore, the petitioner society submitted an application under section 20 of the Act before the State Government and the State Government vide order dated 18.12.1988 granted exemption to the society under the Urban Land (Ceiling and Registration) Act, 1976 (hereinafter referred to “the Act, 1976”). 3. After the said exemption, the society has constructed various houses and sold the same. 4. That the competent authority initiated the proceedings under section 6 of the Act, 1976 on 15.1.1983 against the petitioner society. Notices were issued to the society. The aforesaid proceedings continued despite the fact that the society has applied under section 20 seeking exemption in Case No. 269/9-90/C-5/82-83. On behalf of the society, Shri Nasruddin appeared with the return under section 8(1). Vide order dated 2.6.1986, the proceedings were stayed because the case is pending before the State Government under section 20. All of a sudden, after the period of 10 years, the file was put up before the competent authority on 30.1.1996 and notices were issued to the society, thereafter, again the proceedings started. The society filed final return under section 9 and on 3.8.1999, it was brought to the knowledge of the competent authority that exemption has been granted under section 20 of the Societies Act to the petitioner's society. The file of exemption as well as the case initiated under section 6, were both clubbed vide order dated 10.8.1999 and the final order was passed by the competent authority. That the competent authority has withdrawn the exemption under section 20 granted to the society on the ground of violations of terms and conditions of the exemption and held that the land is vested with the State Government. That the competent authority has withdrawn the exemption under section 20 granted to the society on the ground of violations of terms and conditions of the exemption and held that the land is vested with the State Government. Being aggrieved by the aforesaid order, the petitioner preferred an appeal and by order dated 8.5.2009, the Commissioner, Indore has dismissed the appeal, hence the present petition. 5. During pendency of this petition, the Government of India, vide Act No.15 of 1999, Urban Land (Ceiling and Registration) Act has repealed the Act, 1976 by saving all the actions taken under section 20(1). Thereafter, the State Government, vide notification dated 9.3.2000 has also repealed Act, 1976 in the State of M.P. Notices were issued in the writ petition and the parties were directed to maintain status quo in respect of the possession by way of interim relief. 6. The State Government filed return, in which, it is alleged that the society was not competent to obtain exemption under section 20. The society purchased the property in the year 1973 and got it registered on 11.4.1985. The society was formed with an intention to save the land from ceiling Act, therefore, the exemption under section 20 has wrongly been granted and it has rightly been withdrawn by the competent authority. Even otherwise, the society has violated the conditions of the exemption especially No.15, therefore, the competent authority has rightly passed the impugned order and which has been affirmed by the appellate authority and prays for dismissal of the writ petition. 7. I have heard counsel for the parties. 8. In the present case, admittedly, the petitioner society has applied for exemption under section 20 and which was granted to them by order dated 18.12.1988. For the purpose of obtaining exemption, a case was registered as Case No.269/9-90/C-5/82-83. Another Case No.118/A-90/C-1/82-83 was initiated by the competent authority against the petitioner society vide order sheet dated 15.1.1983. Notices were issued to the society, but the proceedings of Case No.118/A-90/C-1/82-83 was stayed by the authority itself awaiting the exemption by the State Government. The proceedings of Case No.118/A-90/C-1/82-83 were reopened on 30.1.1986, in which, the society appeared and submitted return under section 9. Meanwhile, the society has also produced a copy of the exemption under section 20 on 3.8.1999. The proceedings of Case No.118/A-90/C-1/82-83 were reopened on 30.1.1986, in which, the society appeared and submitted return under section 9. Meanwhile, the society has also produced a copy of the exemption under section 20 on 3.8.1999. On the said date, the competent authority has clubbed the proceedings of both the cases 118/A-90/C-1/82-83 as well as 269/9-90/C-5/82-83 and thereafter passed the final order. The Additional Collector is not competent authority under section 20 sub-section (2) to withdraw the exemption. The exemption was granted by the State Government under section 20 sub-section (1). Only the State Government can withdraw the said exemption and not the competent authority. Even if, there is violation of the conditions of the exemption granted under sub-clause-(a) and (b) of sub-section (1) and, therefore, the order dated 10.8.1999 is void, that is for the state Government to consider. Even otherwise, the exemption cannot be withdrawn without giving reasonable opportunity to such person in whose favour exemption was granted. In the present case, on 3.8.1999, the exemption issued under section 20 was brought to the knowledge of the authority and without giving notice and opportunity to submit reply as contemplated under sub-section (2), final order dated 10.8.1999 has been passed. The society has not been informed even about the reasons for withdrawal of the exemption. Therefore, the impugned order dated 10.8.1999 is without authority, hence liable to be set aside and the appellate authority who has considered this applicability of section 20 sub-section (2) is also hereby set aside and also consequential proceedings are also set aside. That, after passing impugned order dated 10.8.1999, only symbolic possession was taken from the petitioner and actual physical possession is still with the petitioner. Since now the Urban Land (Ceiling and Regulations) Act, 1976 has been repealed and power to withdraw exemption under section 20 sub-section (2) has not been saved by the Repealed Act, 1999, therefore, the matter cannot be remitted back to the State Government against the petitioner. 9. Present writ petition stands allowed accordingly. Orders dated 10.8.1999 and 8.5.2006 are hereby set aside. No order as to cost.