https://www.taxtmi.com/caselaws?id=16169 A compulsory purchase order under Chapter XX-C could not stand unless the authority complied with natural justice by giving notice, hearing the affected party and passing a reasoned order; the impugned order was therefore vitiated. The power under section 269UD also required recorded satisfaction that the apparent consideration was undervalued to the requisite extent, with relevant comparable sale instances considered; on the facts, that satisfaction was absent and the authority had ignored germane market material. The Gujarat HC accordingly quashed the compulsory purchase and rectification orders and directed completion of consequential formalities, including issuance of the clearance certificate. en-us Fri, 03 Jul 1998 00:00:00 +0530 Tue, 01 Sep 2009 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16169 A compulsory purchase order under Chapter XX-C could not stand unless the authority complied with natural justice by giving notice, hearing the affected party and passing a reasoned order; the impugned order was therefore vitiated. The power under section 269UD also required recorded satisfaction that the apparent consideration was undervalued to the requisite extent, with relevant comparable sale instances considered; on the facts, that satisfaction was absent and the authority had ignored germane market material. The Gujarat HC accordingly quashed the compulsory purchase and rectification orders and directed completion of consequential formalities, including issuance of the clearance certificate. Case-Laws Income Tax Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16169