( 1 ) THESE three petitions have arisen in the same set of facts and circumstances and raise common issues, hence are being disposed of by this common judgment.

( 2 ) THE facts giving rise to these petitions may be noticed. By a written agreement dated 18th December 1994. Sahebrao Sitaram Bindal, in Special Civil application No. 4397 of 1995, agreed to sell parcels of land situated in Survey nos. 30/2, 31/1/4 and 32/4 situated at wadachi Wadi village, Haveli Taluka, pune District to Mr. Usha P. Kulkarni, mr. Rajiv P. Kulkarni and Mrs. Neha R. Kulkarni. The consideration for the total land was stated to be Rs. 1,20,000 per acre. As the value of the land in question was exceeding the prescribed limit, application under Form 37 (1) as required under Chapter XX-C of the Income-tax was filed before appropriate authority on 22nd 12-1994. The appropriate authority issued show-cause notice under Section 269 UD (1a) of the Act to the vendor as well as three buyers on 13th March 1995 fixing the date of their appearance on 21st March 1995. According to the petitioners, the notices were received by them on 16th March 1995. Except that different agreements have been executed by different vendors in favour of the same purchasers for different parcels of land at the same rate of consideration, the factual matrix of the three petitions are same. The three aforesaid buyers have filed these three separate petitions alleging that under the common agreement, the buyers have agreed to purchase one-third of the entire land independently and in fact the agreement constitutes three separate transactions between three different vendors and three purchasers. The three separate petitions are in respect of three different sale agreements referred therein.

( 3 ) IN response to the notice dated 13th march 1995, a reply was filed. Apart from many other points like insufficient period of notice, etc. it was pointed out by the petitioners in their separate replies that the PUC is situated at village wadachi Wadi, Dist. Pune while the SIP is situated at village Undree, Pune district far away from each other; the PUC is 10. 9 kms. away and not about 5 kms. away from Golibar Maidan Chowk; the sip is situated 3 kms. away from NIBM and the PUC is situated 7 kms. away from NIBM by road. Apart from pointing out the discrepancies in the details of parity between PUC and SIP relied on by the appropriate authority, the petitioners also pointed out that the Government valuation of the property for stamp duty purposes and registration charges is Rs. 70,000/- per hectare, i. e. , Rs. 28,000/- per acre with ten per cent increase per year. The petitioners also pointed out die sale instance of the land situated in Wadachi wadi village which had taken place on 21-11-1994 at Rs. 50,000/- per acre, and dt. 12-1-1995 at Rs. 40,000/- per acre. Along with a copy of the index of the sale instance maintained by the registration department, xerox copies of the agreements of relied on transactions have also been produced. Thereafter by the impugned orders dated 30-3-1995, in special Civil Application No. 4397 of 1995 and 4398 of 1995, and the order dated 31-3-1995 in Special Civil application No. 4399 of 1995 the objections were overruled and the order under Section 269 UD (1) was passed for purchasing the lands in question. These orders respectively are Ann. N in Special civil Application No. 4397 of 1995, ann. O in Special Civil Application No. 4398 of 1995 and Ann. M in Special civil Application No. 4399 of 1995 are under challenge in these petitions.

( 4 ) HAVING heard the learned Counsel for the parties, we are of the opinion that the impugned orders suffer from error on the face of the record and cannot be sustained.

( 5 ) FROM the perusal of the orders in question which are identical in terms, we find that the sale instance of the immovable properties situated in Wadachi wadi village where the property under consideration is situated, which were pointed out by