9911796707
TMI Blog1994 (7) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act, 1961, whereunder the appropriate authority has ordered that the property covered by it shall vest in the Central Government free from all encumbrance, together with a consequential order to surrender possession thereof to the appropriate authority within 15 days of the said order. There is no dispute that the order was not preceded by the necessary show-cause notice. The law in rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no injustice is caused in the facts and circumstances of the case, the statement in Form No. 37-I submitted is to be treated as if it was submitted on the date of the signing of the judgment. It is ordered that the period of two months referred to in section 269UD(1) has to be taken with reference to the date of disposal of each of the pending matters before the High Court as the case may be. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, Even then, learned counsel made submissions on certain obvious situations. He firstly relied upon the contents of the application at page 34 (exhibit P-4) with reference to clause (vib) which specified that consideration of Rs. 3 lakhs was payable before June 30, 1989. Additionally, referring to the order, learned counsel submitted that on the date of the application, when an amount of Rs, 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in part performance of the agreement. This aspect also would be a question to be determined on the facts and the materials. The question is also kept open. For the above reasons in view of the declaration of law by the Supreme Court as above, the impugned order (exhibit P-5) gets quashed and set aside with the consequence that the matter is remitted to the appropriate authority, keeping all ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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