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TMI Blog2003 (8) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ffer from any infirmity. I am of the opinion that the provisions of section 269UG(3) are attracted in the instant cases and section 269UG(1) is not applicable - writ petitions being devoid of merit stand dismissed, - - - - - Dated:- 29-8-2003 - Judge(s) : SHIV KUMAR SHARMA. JUDGMENT SHIV KUMAR SHARMA J. - As questions of law and fact involved in the instant writ petitions are analogous, I propose to dispose of them by a common order. The petitioners in these writ petitions seek the following reliefs: (a) To quash and set aside the order dated December 28, 1989. (b) To declare that the provisions of section 269UG(3) were not attracted in the instant case and that the recourse to the said provisions was clearly without jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the petitioner, Sushila Devi. The property in dispute is the property of the Hindu undivided family and it was treated as Hindu undivided family property with a clear understanding between the petitioners and the late Shri Nand Lalji that ownership of half undivided portion thereof vested in both the petitioners and the ownership of the other undivided half share of the property vested in the late Shri Nand Lalji. After the demise of Shri Mahesh Chandra a return of estate duty was filed. Consequent to that the Assistant Controller of Estate Duty, Rajasthan, by order dated July 25,1989, assessed the estate duty payable on the estate of Mahesh Chandra. In 1972 Rajasthan State Co-operative Bank was inducted as tenant by Shri Nand Lal. Nan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government of the immovable properties described in the Schedule enclosed with the order, i.e., plot No. D-46, Subhash Marg, C-Scheme, Jaipur. By another communication dated December 5, 1989, the Deputy Commissioner of Income-tax, Jaipur, in pursuance of the order dated November 29,1989, authorised the Chief Commissioner of Income-tax, Rajasthan, Jaipur, to tender the amount equal to the amount of apparent consideration under sections 269UF and 269UG of the Act and the petitioner of Writ Petition No. 1605 of 1990 was directed to hand over possession. In the said letter dated December 5,1989, the Chief Commissioner of Income-tax was also directed to tender the payment and the petitioner was directed to produce receipts for paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash Marg, C-Scheme, Jaipur, vested in the Central Government free from all encumbrances and a further request was made that the records of the rights of the above property may be corrected and a fresh certificate declaring co-ownership of the Central Government may be issued. By another letter dated December 29, 1989, M/s. Rajasthan State Co-operative Bank was requested to deposit 50 per cent, of the rent of the premises to the appropriate authority. By letter dated January 9, 1990, issued to respondent No. 6, the Chief Commissioner of Income-tax, Jaipur, requested him to hand over the original title deed of the property latest by January 12, 1990. The Deputy Commissioner of Income-tax, i.e., the appropriate authority, New Delhi, vide lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegality are without any basis. The respondents have not modified the orders of the Central Government. The provisions of section 269UG(2) and (3) are not attracted and only the provisions of sub-section (1) are attracted. The property was not reversed with the petitioners. Respondents Nos. 5 to 7 submitted reply to the writ petition and prayed that the writ petition be dismissed and the entire amount of apparent consideration be paid to the petitioners and no objection certificate be issued to the petitioners to enable them to execute the sale deed in relation to the property sold in the agreement dated August 31, 1989, in favour of M/s. Ratnalaya Diamonds Pvt. Ltd. It was further prayed that the balance amount of maintenance till date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he whole or any part of the amount of consideration for any immovable property vested in the Central Government to pay the same to the person lawfully entitled thereto. Sub-section (4) of section 269UG: Where any amount of consideration is deposited with the appropriate authority he may order the same to be invested in securities and may direct the interest or other proceeds of such investment to be accumulated and paid in any such manner as will in its opinion, give the parties interested therein, the same benefits therefrom as they might have had from the immovable property in respect of where all such amount has been deposited." The Division Bench of the Andhra Pradesh High Court in Mrs. Sooni Rustum Mehta v. Appropriate Authority, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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