Acquisition for undervalued transfers: authority to seize property when declared price understates market value to circumvent tax obligations.

Chapter XXA authorises designated Assistant Commissioners to acquire immovable property where the apparent consideration in a registered instrument is materially less than the property's fair market value and there is reason to believe the understatement facilitates tax evasion; initiation requires recorded reasons, Gazette notice, service on interested parties, prescribed limitation periods and a hearing, prior Commissioner approval for acquisition, compensation based on declared consideration plus a solatium subject to adjustments, and appeals to the Appellate Tribunal (facts) and High Court (questions of law).

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