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TMI Blog2008 (1) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout jurisdiction and consequently the petition will have to be allowed. We may, however, make it clear that this would not prevent the respondents considering the observations in C. B. Gautam’s case [supra] to take steps which in law they are entitled to other than the coercive process under section 269UE for recovery of possession and any other relief. - - - - - Dated:- 8-1-2008 - JUDGEMENT F. I. Rebello J. According to the petitioners, by an agreement of November 28, 1969, executed with Mrs. Gopibai Gopaldas they took on leave and licence basis Flat No. 54-A on the 5th floor of the building Mira-Mar at Napean Sea Road, Mumbai. One Shri Ravindra Sahai was in the employment of petitioner No. 2 and he was allowed to occupy the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice No. 242 of 1991, amongst the respondents was the Union of India. The respondents appeared through their representative and sought time to file an affidavit. Thereafter, the respondents remained absent in the said proceedings. On December 13, 1991, as the respondents remained absent an order was passed for executing the decree by breaking open the lock, if necessary. It is the petitioners case that an advertisement appeared in the Times of India on July 24, 1991, putting up for sale various properties which included the flat which was the subject-matter of the proceedings before the Small Causes Court. The petitioners addressed an advocate s letter dated August 21, 1991, pointing out as to how the advertisement could be given when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording to the petitioners, the society accepted the petitioners possession and the society has been accepting the maintenance charges and other outgoings. It may be mentioned that subsequent to the purchase of the flat by Sahai by another agreement he had agreed to sell the flat. At the relevant time the provisions of Chapter XX-C of the Income-tax Act applied to all such transfers. Consequently, that agreement was filed before the Appropriate Authority. Proceedings were initiated under section 269UD of the Income-tax Act and the Appropriate Authority came to the conclusion that the flat was undervalued and consequently passed the order for purchase of the flat. The present petition was filed by the petitioners seeking the relief, amon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was passed under section 269UD of the Income-tax Act no court could have jurisdiction to pass an order contrary to the order of purchase. Even otherwise it is submitted that the judgment in C. B. Gautam [1993] 199 ITR 530 ; [1993] 1 SCC 78, is prospective and it will not affect the order passed before November 17, 1992, which is the date of the judgment. The question for our consideration is whether the respondents could have invoked the power conferred on them under section 269UE(2) and other provisions to direct the petitioners to vacate the premises. For that purpose, the judgment in C. B. Gautam [1993] 199 ITR 530 (SC) would have a great bearing. The Supreme Court, after considering the language of the section and the contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions are concerned, namely, where, after the order for compulsory purchase under section 269UD of the Income-tax Act was made and possession has been taken over, compensation was paid to the owner of the property and accepted without protest, we see no reason to upset those transactions and hence, nothing we have said in the judgment will invalidate such purchases. The same will be the position where public auctions have been held of the properties concerned and they are purchased by third parties. In those cases also nothing which we have stated in the judgment will invalidate the purchases. Based on this judgment, it is sought to be contended by the respondents that as the proceedings were completed before November 17, 1992, and as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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