RAMENDRA MOHAN DATTA, J.

( 1 ) THE subject-matter of this writ petition relates to a notice dated the 18th June, 1973, published in the Official Gazette under Section 269d (1) of the Income-tax Act, whereby proceedings were sought to be initiated by way of acquisition of the property of the petitioner being a premises in Block B in New Alipore in Calcutta. The said notice reads as follows :

FORM ints------------------------

NOTICE UNDER SECTION 269d ( 1) OF THE INCOME-TAX ACT, 1961 (43 of 1961)

SEAL OF the Ref. No. Ac-8/r-II/cal/73-74

Office of the

Inspecting asst. Government of India

Commissioner of Office of the. . . . . .

Income-tax, Acquisition Dated 18-6-73

Range-II, Calcutta .

( 2 ) WHEREAS, I, M. N. Tiwary, being the competent authority under Section 269b of the Income-tax Act, 1961 (43 of 1961), have reason to believe that the immovable property, having a fair market value exceeding Rs. 25,000 and bearing No. 29/na (E. P. and W. P.) situated at Block ' B', New Alipur (and more fully described in the Schedule annexed hereto), has been transferred as per deed registered under the Indian Registration Act, 1908 (16 of 1908), in the office of the registering officer at

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