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        F. Acts / Amendment Acts

        Section 34 - Amendment of section 269UD

        Finance Act, 1993
        Chapter III
        DIRECT TAX
        INCOME-TAX

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        Appropriate authority procedure: orders for purchase of immovable property now require hearing rights and specified grounds for each order. Amendments revise the authority's order-making procedure for purchase of immovable property by qualifying the power as subject to new sub sections, removing the written reasons requirement, extending a time limit in a proviso where statements are received after commencement, and providing that limitation runs from vacation of any court stay. Two new sub sections require that the authority give a reasonable opportunity of being heard to transferor, occupier, transferee and other known interested persons and that every order specify the grounds on which it is made.
                          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.

                                Appropriate authority procedure: orders for purchase of immovable property now require hearing rights and specified grounds for each order.

                                Amendments revise the authority's order-making procedure for purchase of immovable property by qualifying the power as subject to new sub sections, removing the written reasons requirement, extending a time limit in a proviso where statements are received after commencement, and providing that limitation runs from vacation of any court stay. Two new sub sections require that the authority give a reasonable opportunity of being heard to transferor, occupier, transferee and other known interested persons and that every order specify the grounds on which it is made.





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                                ActsIncome Tax
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