Section 3 - Validation - Income Tax (Amendment) Act, 1973

3. Validation. (1) No notice for the initiation of proceedings for the acquisition of any immovable property under Chapter XXA of the principal Act which was issued by the competent authority before the commencement of this Act for publication in the Official Gazette, in the exercise of or the purported exercise of the powers under section 269D of the principal Act, shall be called in question merely on the ground that such notice was not published in the Official Gazette before the expiration of a period of six months from the end of the month in which the instrument of transfer in respect of such property was registered under the Registration Act, 1908 (16 of 1908), if such notice was either published in the Official Gazette before the expiration of a period of nine months from the end of the month in which the instrument of transfer in respect of such property was registered under the Registration Act, 1908, or could not be so published within the said period of nine months by reason of any injunction or order of any court. (2) Every notice, which by virtue of the provisions of sub-section (1) shall not be called in question as provided therein, shall be deemed to have been issued in accordance with law and shall, for the purposes of sub-section (1) of section 269D of the principal Act, be deemed to have operated or, where such notice is published in the Official Gazette after the commencement of this Act, to operate, to initiate the proceedings for the acquisition of the immovable property to which such notice relates on the date of publication of such notice in the Official Gazette: Provided that- (a) the jurisdiction of a competent authority in respect of any such property may be called in question before the expiry of the period specified in sub-section (3) of section 269B of the principal Act or a period of thirty days from the commencement of this Act, whichever period expires later; (b) objections against the acquisition of any such immovable property may be made under section 269E of the principal Act within the period allowed under that section or a period of forty-five days from the commencement of this Act, whichever period expires later.