Publication of notices u/s 269D(1). - Income Tax - 1667/CBDT

INSTRUCTION NO. 1667/CBDT Dated: November 26, 1985 Under section 269D(1) of the Income-tax Act, the notices pertaining to the initiation of proceeding for acquisition of immovable properties are required to be published in the Official Gazette. These notices are sent by the Competent Authorities to the Manager, Government of India press, Faridabad for publication in Part-III Section-I of the Gazette of India. In view of certain difficulties experienced by the Competent Authorities in the timely publication of the notices in the Gazette of India issued from the Government of India Press, Faridabad, it was considered whether these notices can be published in Gazettes of state Governments. 2. The Board are advised that the term Official Gazette' is not defined in the Act. The General Clauses Act which applies to the interpretation of Central Acts, in section 3(39) defines 'Official Gazette' as the Gazette of India or the Official Gazette of State. Therefore, under the existing provisions of 269D(1) of the Income-tax Act, there is no legal objection to publication of the notice in the State Gazette. 3. In this view of the matter, you may please explore possibilities of publication of these notices in the official Gazette of the State Government. In any case, the notices have to be published in the Official Gazette in time. The Board may be apprise of the arrangements being made to ensure timely publication of the notices in the Official Gazette of the State Government. 4. The switch over to the State Gazette may be given due publicity. 5. If there is any case where the limitation is to expire shortly and delay is apprehended in the publication of the notice in the official Gazette of State Government, the notice may be sent to the undersigned by name for publication in the Gazette of India Extra-ordinary. Recourse to the publication of the notices in the Extraordinary Gazette can be taken only in exceptional circumstances and as a last report. 6. An early reply may please be sent on the action taken in this regard.