Circular benefit extends to pending appellate proceedings where property value falls below the prescribed threshold.

Circular No. 455 dated 16.05.1986, which directed dropping proceedings where the apparent consideration of property was below the prescribed threshold, was held applicable to appeals pending before the appellate authority as well as to proceedings at the original stage. The Court relied on earlier decisions construing the circular according to its object and found no reason to depart from that interpretation. As the apparent value of the properties was below the limit, the pending appellate proceedings fell within the circular, and the orders setting aside the acquisition were therefore not sustainable.

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Issues: Whether Circular No. 455 dated 16.05.1986, directing the dropping of proceedings where the apparent consideration of the property was below Rs. 5 lakhs, applied to appeals pending before the appellate authority.

Analysis: The Court noted that the apparent value of the properties in question was less than Rs. 5 lakhs. It followed earlier decisions which had interpreted the circular in the light of its object and held that the circular was applicable not only to proceedings at the original stage but also to proceedings pending in appeal. The Court found no reason to depart from that view.

Conclusion: The circular applied to the pending appellate proceedings, and the orders setting aside the acquisition were not sustainable.

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