Pre-emptive purchase challenge fails after completed auction and possession, with no surviving right to object on hearing grounds.

A pre-emptive purchase order under Chapter XX-C of the Income-tax Act, 1961, was challenged after the property had already been auctioned, consideration paid, and possession delivered to a bona fide purchaser. The prior constitutional validity of the pre-emptive purchase scheme had been upheld, and the right to a hearing was confined to transactions not yet completed. On these facts, the appellant had no surviving right to assail the order on the ground of denial of hearing after the transaction was completed, so the writ challenge was held not maintainable.

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Issues: Whether the appellant could challenge the pre-emptive purchase order after the property had been auctioned, possession delivered, and compensation paid, and whether denial of an opportunity of hearing vitiated the order in the completed transaction.

Analysis: The agreement to sell was subjected to proceedings under Chapter XX-C of the Income-tax Act, 1961, and a pre-emptive purchase order was passed vesting the property in the Central Government. The auction pursuant to the modified interim order was completed in favour of a bona fide purchaser, consideration was paid, and possession was handed over. The earlier constitutional challenge to the pre-emptive purchase scheme had already been upheld, with the requirement of hearing confined to cases where the transaction had not been completed. On these facts, no subsisting right remained in the appellant to question the order on the ground of lack of opportunity.

Conclusion: The challenge was not maintainable after completion of the transaction, and the writ appeal failed.

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