https://www.taxtmi.com/caselaws?id=19597 Chapter XX-C of the Income-tax Act confines the appropriate authority to deciding whether the Central Government should pre-emptively purchase the property on undervaluation grounds or, failing that within the prescribed time, issue a no objection certificate. The authority cannot refuse to act on Form No. 37-I by examining the validity of the proposed agreement, the transferor's title, or other collateral impediments to transfer, as those matters fall outside its jurisdiction. Once the period for passing a purchase order expires, no further purchase order can be made, and the certificate must issue. A refusal based on alleged defects in title or agreement is therefore without jurisdiction. en-us Mon, 02 May 1994 00:00:00 +0530 Sat, 07 Nov 2009 12:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19597 Chapter XX-C of the Income-tax Act confines the appropriate authority to deciding whether the Central Government should pre-emptively purchase the property on undervaluation grounds or, failing that within the prescribed time, issue a no objection certificate. The authority cannot refuse to act on Form No. 37-I by examining the validity of the proposed agreement, the transferor's title, or other collateral impediments to transfer, as those matters fall outside its jurisdiction. Once the period for passing a purchase order expires, no further purchase order can be made, and the certificate must issue. A refusal based on alleged defects in title or agreement is therefore without jurisdiction. Case-Laws Income Tax Mon, 02 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19597