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1982 (10) TMI 74

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..... that the Competent Authority shall confront the transferees with the material incorporated in paras 15 and 16 of the said impugned order which was relied on by the Competent Authority to make an order against the transferees. Hence the present order dt. 26th March, 1982. 3. Before us, the ld. Counsel for the transferees submitted that the order of acquisition made by the Competent Authority is bad in law because there was no service of notice under s. 269D(2) of the Act on all the transferees. The revenue, however, objected to this contention on the ground that such an objection had not been taken at the time when earlier appeal was filed, when the Tribunal set aside the order and directed the Competent Authority to make a fresh order. .....

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..... nspicuous of the property concerned so that the matter may be publically known in the locality; and (v) Making known, i.e., making known substance of such notice by proclamation of the language of the district by beat of drum or other customary mode in the locality. Unless all the above noted requirements are met, s. 269D cannot be said to have been complied with. It is to be remembered that the purpose behind the requirement of s. 269D is that all interested persons should know that the property is being acquired and should be put on a notice so as to prefer any objection under s. 269E. It is equally important that such persons by such means of communication should be able to question the jurisdiction of the Competent Authority, if nece .....

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..... which such Competent Authority initiates proceedings under s. 269D for the acquisition of a particular property. The period of 30 days is to be counted from the date of initiation of proceedings under s. 269D as a whole and not under s. 269D(1) alone. If the publication of notice in the Gazette without personal service which is mandatory under s. 269D(2) is to be taken as proper initiation of acquisition proceedings the very purpose of serving individual notice is brought to nought and s. 269D(2) is rendered otiose. As we have stated earlier, such a situation cannot be attributed as having been envisaged by legislature because there is no place for redundancy in a statute. 8. We are of the considered opinion that in every appeal against .....

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