coming under the Andhra Pradesh Urban Areas Development Act, 1975 were in 1977 and 2006. The amendment of Section 82 of A.P. Act 30 of 1987 excluding lands situated i in municipalities and municipal corporations in subsection (2), etc., by A.P. Act 33 of 2007 came into effect from 03-01-2008. The instructions of the Assistant Commissioner to file the appeals were in May, 2010 and the appeals along with petitions for condonation of delay were much later. Even assuming that the amendment by A.P. Act 33 of 2007, which came into force with effect from 03-01-2008, either activated or provided justification for the appellants to file the appeals along with petitions for condonation of delay, why the Assistant Commissioner or the appellants did not act from 0301-2008 till May, 2010/July, 2010 was never stated. Apart from the question whether the subject lands herein, which are not claimed to be situated within the territorial limits of any municipality or municipal corporation, can be considered exempt by Section 82(2) as amended with effect from 03-01-2008, even the counter-affidavits filed along with vacate stay petitions did not attempt even to remotely state the causes for not preferring the appeals against the orders of the Assistant Commissioner declaring the writ petitioners herein as landless poor, within the prescribed period or thereafter till July, 2010, though even the last of the events, which is claimed as providing the justification for filing the appeals due to the amendment of Section 82(2) with effect from 03-01-2008 was more than two and half years earlier to filing of the appeals and the delay condonation petitions. Even if the statute provided