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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Objection procedure for acquisition of immovable property allows interested parties to challenge applicability based on fair market value test.</h1> Objections to acquisition notices may be filed by transferors, transferees, specified persons or other interested parties within prescribed timeframes; all objections must be in writing to the competent authority. Objections may allege that the provision treating transfers as evasion-counteracting does not apply because the fair market value does not exceed the apparent consideration by more than twenty-five percent.

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