https://www.taxtmi.com/caselaws?id=175271 The SC held that where acquisition power under the Kerala Cashew Factories (Acquisition) Act, 1974 depended on the Government being satisfied about specified statutory grounds, the pre-decisional notice had to disclose the precise clause invoked and the supporting particulars. A general notice referring only to Section 3(1), closure of the factory, and possible unemployment was insufficient, especially when issued commonly for multiple factories without individual facts. Because the mandatory notice requirement was not met, the jurisdictional basis for transfer and vesting failed and the acquisition order was quashed, while the Government remained free to proceed afresh on proper material and compliant notices. en-us Thu, 12 May 1994 00:00:00 +0530 Tue, 17 Nov 2015 11:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175271 The SC held that where acquisition power under the Kerala Cashew Factories (Acquisition) Act, 1974 depended on the Government being satisfied about specified statutory grounds, the pre-decisional notice had to disclose the precise clause invoked and the supporting particulars. A general notice referring only to Section 3(1), closure of the factory, and possible unemployment was insufficient, especially when issued commonly for multiple factories without individual facts. Because the mandatory notice requirement was not met, the jurisdictional basis for transfer and vesting failed and the acquisition order was quashed, while the Government remained free to proceed afresh on proper material and compliant notices. Case-Laws Indian Laws Thu, 12 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175271