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Issues:
1. Challenge regarding the sale of immovable property by auction under Income-tax Act provisions. 2. Jurisdiction of the Master to execute a decree challenged. 3. Validity of rules under the Original Side Rules of the High Court of Madras. 4. Compliance with court orders regarding payment in a settlement agreement. 5. Interpretation of Chapter XX-C of the Income-tax Act in relation to property transfer restrictions. Analysis: 1. The petitioner challenged the sale of immovable property by auction, contending it contravened provisions of the Income-tax Act. The petitioner argued that the decree-holder could not proceed with the sale without complying with section 269UC and section 269UL of Chapter XX-C of the Act. The petitioner claimed the sale would be illegal and void without the appropriate authority's approval or certificate, as required by the Act. 2. The jurisdiction of the Master to execute a decree was challenged by the petitioner in a previous writ petition. The petitioner sought a declaration that certain rules of the High Court of Madras were ultra vires and unconstitutional. The single judge dismissed the writ petition, leading to further appeals. The Division Bench permitted objections to be raised except as to jurisdiction, allowing the execution proceedings to continue. 3. The petitioner raised concerns about the validity of rules under the Original Side Rules of the High Court of Madras. However, the court did not find merit in these contentions, as the petitioner failed to seek similar reliefs in previous proceedings when the relevant Act was in force. 4. The court issued a settlement agreement directing the petitioner to pay a specified amount to the second respondent. The petitioner failed to comply with the payment directions, leading to the filing of the writ petition seeking relief. The court noted the non-compliance with the settlement terms and dismissed the writ petition without costs. 5. The court analyzed the provisions of Chapter XX-C of the Income-tax Act concerning property transfer restrictions. It was observed that the Act's requirements for property transfer agreements and approvals were not applicable to court auction sales. The court concluded that the petitioner, as a judgment-debtor in a court auction sale, was not party to any transfer agreement, making the Act's provisions inapplicable in this context. The court found no grounds for interference with the ongoing proceedings based on the Act's provisions. In conclusion, the court dismissed the writ petition, emphasizing the lack of merit in the petitioner's contentions regarding the application of Chapter XX-C of the Income-tax Act to court auction sales and the attempt to prolong proceedings to hinder the decree-holder's rights.
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