D. H. NASIR, M. B. SHAH, J.

( 1 ) ). On 21-4-1994, Petitioners No. 1 to 3 entered into an agreement to sell the property under consideration to petitioner No. 4. The petitioners submitted Form No. 37-1 to the Appropriate Authority as required under Chapter XX-C of the Income Tax Act, 1961 (for short hereinafter referred to as " the Act") on 27-6-1994. The petitioners were asked by the Valuation Officer of the Appropriate Authority, to furnish certain information and documents. On 7-7-1994, the petitioners furnished the requisite documents to the valuation Officer.

( 2 ) ). Thereafter on 14-9-1994, i. e. virtually after a period of two-and-a half months the Appropriate Authority issued Notice under Section 269ud (1a) of the Act to the petitioners calling upon them to show cause as to why an order of preemptive purchase should not be made of the property under consideration, and the appropriate Authority fixed the date 26-9-1994 for the hearing of the matter.

( 3 ) ). It is the say of the petitioners that they gave detailed reply to the above said show cause notice, alongwith the Municipal Corporation map showing the location of the property under consideration a dn other comparative

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