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    <title>2001 (10) TMI 35 - CALCUTTA High Court</title>
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    <description>Writ review of pre-emptive purchase valuations under section 269UD(1) extends to valuations that are perverse, arbitrary, founded on irrelevant comparisons, or reached in breach of natural justice. Comparisons between residential and commercial properties in dissimilar localities, without proper consideration of relevant material, may render a valuation unsustainable. Where no appellate remedy exists, judicial intervention may set aside such valuation. Despite the time-bound scheme under Chapter XX-C, remand for a fresh valuation may be appropriate in a peculiar factual setting, provided the authority uses proper comparable residential properties and completes the exercise within a court-fixed period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=12618</link>
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      <pubDate>Thu, 04 Oct 2001 00:00:00 +0530</pubDate>
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