https://www.taxtmi.com/caselaws?id=15511 Section 269UE of the Income-tax Act was discussed in the context of Chapter XXC pre-emptive purchase and vacant possession of immovable property. The analysis notes that where the agreement for sale provides for transfer free from encumbrances and the occupant has no subsisting leasehold right, vesting in the Central Government can operate without recourse to State rent control law. The earlier Supreme Court decision was treated as fact-specific and dependent on the terms of the agreement to sell. On those facts, the provision was not shown to be unconstitutional or void, and no enforceable right to resist delivery of vacant possession survived. en-us Mon, 05 Oct 1998 00:00:00 +0530 Tue, 25 Aug 2009 16:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15511 Section 269UE of the Income-tax Act was discussed in the context of Chapter XXC pre-emptive purchase and vacant possession of immovable property. The analysis notes that where the agreement for sale provides for transfer free from encumbrances and the occupant has no subsisting leasehold right, vesting in the Central Government can operate without recourse to State rent control law. The earlier Supreme Court decision was treated as fact-specific and dependent on the terms of the agreement to sell. On those facts, the provision was not shown to be unconstitutional or void, and no enforceable right to resist delivery of vacant possession survived. Case-Laws Income Tax Mon, 05 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15511