( 1 ) RULE. Mr. J. P. Shah, learned counsel for the petitioner prays to delete Dr. Shshikant Karsandas Patel, respondent No. 2 as, according to him, the petitioner does not seek any relief against that respondent. Permission granted. Original respondent no. 1 appropriate authority will now be treated as sole respondent. Mr. B. J. Shelat instructed by M/s R. P. Bhatt, appears and waives service of Rule. In the facts and circumstances of the case, the matter is taken up today for final hearing.

( 2 ) THIS petition is filed by the petitioner for quashing and setting aside the order annexure - E dt. April 28, 1995 passed by appropriate authority in exercise of powers under Section 269 UD (1) of the Income tax Act, 1961 (hereinafter referred to as "the Act"), of pre-emptive purchase of property and consequential order of even date at Annexure - E/1 vesting the property in Government under Section 269 UE (2) of the Act being illegal, ultra - vires and unconstitutional.

( 3 ) IT is the case of the petitioner that it is a Non-Trading Corporation incorporated under the Bombay Non-Trading corporation Act, 1959. It consists of members who belong to lower middle class. One Dr