H.N.SETH, B.N.SAPRU
Kishan Lal – Appellant
Versus
Inspecting Assistant Commissioner Of Income-Tax (Acquisition Range) – Respondent
H.N. Seth, J.
1. By this petition under art, 226 of the Constitution, the petitioner seeks to challenge the validity of the proceedings under Chap. XX-A of the I.T. Act, 1961 (hereinafter referred to as "the Act"), for the acquisition of the property purchased by him under a sale deed registered on 18th March, 1974. The petitioner claims that the said acquisition proceedings are barred by time. According to him the order of acquisition has been passed without statutory notice to him and as such also the entire proceedings stands vitiated. He contends that he came to know about the acquisition proceedings only when the respondents wanted to take possession of the property in pursuance of the order of acquisition made under Section 269F of the Act. He has accordingly approached this court for relief under Article 226 of the Constitution.
2. Section 269D(1) of the Act enables the Competent Authority to initiate proceedings for acquisition under Chap. XX-A of any immovable property referred to in SECTION 269C by a notice to that effect published in the Official Gazette. A proviso added to that sub-section provides that no such proceedings are to he initiated in respect of any i
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