( 1 ) IN this petition, a very short but interesting question of law has arisen. The question posed is whether the jurisdiction of the appropriate authority under Chapter XXC of the Income Tax Act, (here nafter ealled the Act) is only. limited to either pass an order within the specified Period lor purchase of nruperty by the Central Government for consideration recorded in the agreement, or issuius a no objection certificate for transfer at that consideration, Whether the appropriate authority is to lake the document on its face value, or can also determine its validity and legality by looking into the various other enactments like the Wealth Tax Act, the Urban Land (Ceiling and Rsgulation) Act, the Delhi Municipal Corpoiation Act, etc.

( 2 ) THE case of the petitioner in brief is that she is the owner of a freehold immovable property measuring 2521. 5 sq. yds being plot no. A of property no. 101, Friends Colony, New Delhi. The said plot has a dwelling house servant quarters and a garage on it. She purchased the said dwelling house from one Smt. Malti Singh vide sale deed dated 11-10-72, duly registered in the office of the Sub Registrar, New Delhi, Plot no. 101, Fr