https://www.taxtmi.com/caselaws?id=152930 Compulsory purchase under Chapter XX-C could not be sustained where the valuation report and relied-upon sale instances were not supplied to the affected party, because effective rebuttal required access to the material forming the basis of the notice. The authority was also required to meaningfully examine comparability, including locality, infrastructure, facilities and instances in the same building, before determining fair market value. Failure to address those objections and to undertake a proper valuation exercise amounted to breach of natural justice and non-application of mind; the compulsory purchase order was therefore set aside. en-us Mon, 29 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152930 Compulsory purchase under Chapter XX-C could not be sustained where the valuation report and relied-upon sale instances were not supplied to the affected party, because effective rebuttal required access to the material forming the basis of the notice. The authority was also required to meaningfully examine comparability, including locality, infrastructure, facilities and instances in the same building, before determining fair market value. Failure to address those objections and to undertake a proper valuation exercise amounted to breach of natural justice and non-application of mind; the compulsory purchase order was therefore set aside. Case-Laws Income Tax Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152930