https://www.taxtmi.com/caselaws?id=6029 In judicial review of a Chapter XX-C compulsory purchase order, valuation based on comparable sales with appropriate deductions for tenancy was treated as a permissible method and not arbitrary merely because another method might also have been available. The Supreme Court reiterated that Article 226 review is limited to the legality of the decision-making process; the High Court cannot reappraise valuation material or substitute its own view where the statutory authority has adopted a reasonable method supported by reasons. The confirmed auction sale during the proceedings also weighed against disturbing the acquisition order, as setting it aside after the sale had attained finality would create an anomalous situation. en-us Fri, 10 Aug 2001 00:00:00 +0530 Fri, 20 Feb 2015 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6029 In judicial review of a Chapter XX-C compulsory purchase order, valuation based on comparable sales with appropriate deductions for tenancy was treated as a permissible method and not arbitrary merely because another method might also have been available. The Supreme Court reiterated that Article 226 review is limited to the legality of the decision-making process; the High Court cannot reappraise valuation material or substitute its own view where the statutory authority has adopted a reasonable method supported by reasons. The confirmed auction sale during the proceedings also weighed against disturbing the acquisition order, as setting it aside after the sale had attained finality would create an anomalous situation. Case-Laws Income Tax Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6029