https://www.taxtmi.com/caselaws?id=11639 Property vested in the Central Government under section 269UE and was later auctioned to the purchaser; the unearned increase, if payable, arose from the prior governmental position and had to be settled inter se between the authorities. The purchaser could not be burdened with that liability merely because the revenue authority did not challenge the development authority's demand. Mutation and freehold conversion could not be withheld on that basis, and the liability to deposit the unearned increase was placed on the first respondent. en-us Mon, 27 Jan 2003 00:00:00 +0530 Thu, 04 Feb 2010 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11639 Property vested in the Central Government under section 269UE and was later auctioned to the purchaser; the unearned increase, if payable, arose from the prior governmental position and had to be settled inter se between the authorities. The purchaser could not be burdened with that liability merely because the revenue authority did not challenge the development authority's demand. Mutation and freehold conversion could not be withheld on that basis, and the liability to deposit the unearned increase was placed on the first respondent. Case-Laws Income Tax Mon, 27 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11639