https://www.taxtmi.com/caselaws?id=15470 For compulsory purchase under Chapter XX-C, the jurisdictional threshold had to be applied to each declared co-owner's specific share, not to the property as an undivided aggregate. Where the shares were already defined by partition, the authority could proceed only against those shares whose value exceeded the statutory limit; it could not extend acquisition to shares below that threshold by treating the entire property as one unit. Acceptance of money did not create jurisdiction where none existed, and acquisition of an undivided residential share did not justify treating the whole property as acquired. en-us Thu, 26 Nov 1998 00:00:00 +0530 Thu, 06 Aug 2009 17:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15470 For compulsory purchase under Chapter XX-C, the jurisdictional threshold had to be applied to each declared co-owner's specific share, not to the property as an undivided aggregate. Where the shares were already defined by partition, the authority could proceed only against those shares whose value exceeded the statutory limit; it could not extend acquisition to shares below that threshold by treating the entire property as one unit. Acceptance of money did not create jurisdiction where none existed, and acquisition of an undivided residential share did not justify treating the whole property as acquired. Case-Laws Income Tax Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15470