9911796707
TMI Blog1994 (5) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Dinbai Bamanshah Jal, mother of the first petitioner, is always remembered for all times to come. Under the circumstances, the petitioners agreed to sell the said property to Alkapuri Sindhi Association, a registered charitable trust, for a total consideration of Rs. 18,50,000. As the total consideration exceeded a sum of Rs. 10,00,000, the petitioners filled in Form No. 37-I on November 4, 1993. On December 13, 1993, the petitioners and the proposed transferees placed their objections on record. The copy of the said objections is produced at annexure "C". However, on January 14, 1994, the appropriate authority issued a notice calling upon the petitioners to show cause as to why the property should not be compulsorily purchased under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s court has no jurisdiction to reappreciate the evidence considered by the authority. He further submitted that the show-cause notice issued by the appropriate authority is proper. In this petition, we will have to deal only with the first contention raised by the petitioners with regard to the validity of the show-cause notice. The show-cause notice dated January 4, 1994, issued by the appropriate authority is produced on record at annexure "D". In the first paragraph, it is mentioned that Form No. 37-I was submitted on November 4, 1993, for the property mentioned in column No. 7 of annexure to the Form. Thereafter, description of the property is mentioned. Paragraphs Nos. 2, 3 and 4 are as under : "2. The apparent consideration for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint out to the appropriate authority that the apparent consideration specified in the agreement to sell was proper and that there was no undervaluation. Hence, it is apparent that it would not be possible for the petitioners to show any cause why the property should not be purchased. It should be noted that issuance of a show-cause notice is not an empty formality. Its purpose is to give a reasonable opportunity to the affected persons to contend that the apparent consideration as per the agreement to sell is the market price or that there is no undervaluation because of peculiar facts. Therefore, before taking any action under section 269UD(1) of the Income-tax Act, the appropriate authority should give to the person likely to be affect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be taken. While considering the contents of a show-cause notice in a matter arising in connection with disciplinary proceedings under the Punjab Civil Services (Punishment and Appeal) Rules, 1952, the Supreme Court has in the case of B. D. Gupta v. State of Haryana, AIR 1972 SC 2472, observed as under : "There is nothing, however, in the 'show-cause notice' of October 26, 1966, to indicate clearly that the dissatisfaction of Government with the appellant's reply of December 18, 1956, had nothing to do with charge 1(a). The 'show-cause notice' merely states in vague general terms that the appellant's reply to the charges and allegations was unsatisfactory. Even if we were to assume, though there is no reasonable ground for this assump ..... X X X X Extracts X X X X X X X X Extracts X X X X
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