JUDGMENT

VERMA, J.—This appeal is against the judgment of Gujarat High Court dated January 12, 1983 dismissing appellants writ petition challenging the constitutional validity of Chapter XX-A of the Income-tax Act, 1961 wherein the question raised was whether immovable property would vest in the Central Government free from all encumbrances under Section 269-1, upon a final order being made under Section 269F(6) and consequently whether a tenant governed by the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 can be evicted from such property.

2. The appellants constitute a partnership in the name and style of M/s. Satkar Hotel and Restaurant and for their business had taken on rent the 3-storeyed Shamalaji Kripa building in Sayajigunj, Vadodara from its owner M/s. S. S. Parshottamdas and Company on a monthly rent of Rs. 1,500/- The said M/s. Parshottamdas and Co. incurred huge debts for the repayment of which they executed a Composition Deed in favour of a Committee formed by the creditors for the purpose of management and disposal of the debtors property. A registered sale deed was executed on December 27, 1973 conveying the Shamlaji Kripa building to respondents Nos.