9911796707
TMI Blog1995 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appropriate authority, inter alia, on the ground that the said order had been passed without affording an opportunity of hearing to the affected parties. The further stand of the petitioner is that the consideration money not having been tendered to the transferor, as required under section 269UG of the Act, the property in question must be held to have been revested and, consequently, possession of the Central Government is without jurisdiction. When this writ application was listed before this court, on February 9, 1990, this court had passed an interim order to the effect that (i) the operation of the order of the appropriate authority under section 269UD of the Act shall remain stayed, (ii) the income-tax authorities shall not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down that the requirement of reasonable opportunity being given to the concerned parties, particularly, the intending purchaser and the intending seller must be read into the provisions of Chapter XX-C and before an order for compulsory purchase is made under section 269UD, the intending purchaser and the intending seller must be given reasonable opportunity of showing cause against an order for compulsory purchase being made by the appropriate authority concerned. Admittedly, no such opportunity has been afforded in the case in hand, and, therefore, the impugned order dated January 25, 1990, must be held to be vitiated. Mr. Rastogi, learned senior standing counsel for the Revenue, fairly conceded that an opportunity not having been afford ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government is made under sub-section (1) of section 269UD, the Central Government is required to pay by way of consideration for such purchase, an amount equal to the amount of the apparent consideration. Under sub-section (1) of section 269UG this consideration is required to be tendered to the person or persons entitled thereto, within a period of one month from the end of the month in which the immovable property concerned becomes vested in the Central Government under sub-section (1), or, as the case may be, sub-section (6) of section 269UE. Where there is failure on the part of the Central Government to comply with the provisions of sub-section (1) of section 269UG or sub-section (2) or sub-section (3) thereof, then the order made und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would apply. In other words, the question for consideration is as to from which date the limitation of two months, contained in the proviso to sub-section (1) of section 269UD of the Act, would be reckoned. According to learned counsel for the petitioner, the said period of two months has to be reckoned from the date when this court vacated the interim order of stay, or, in any event, from November 17, 1992, the date when the apex court delivered the judgment in Gautam's case [1993] 199 ITR 530. According to Mr. Rastogi, counsel for the Department, the period of two months has to be reckoned only after the disposal of the writ application that was pending in court and not from any earlier point of time. Their Lordships of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the petitioner, statement in Form No. 37-I, submitted by the petitioner, shall be treated as if it were submitted on the date of the signing of the judgment and, thereafter the appropriate authority may take such steps by issuing a show-cause notice and pass final order, after giving reasonable opportunity to the petitioner and such other concerned parties. Later on, on an application being filed by the Union of India for clarification of the judgment, by order dated November 27, 1992, the apex court clarified, by supplementary direction to be read as a part of the judgment, to the effect that in respect of the cases other than that of petitioner, C. B. Gautam, the period of two months, referred to in section 269UD(1), shall be reckone ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
