https://www.taxtmi.com/caselaws?id=22944 Chapter XX-C of the Income-tax Act gives the appropriate authority only a limited choice on a valid statement under section 269UC: it may either order pre-emptive purchase within the prescribed time under section 269UD(1), or, if no such order is made, issue a no-objection certificate under section 269UL(3). The authority cannot expand that scheme by rejecting the statement on the basis that privately sub-divided property is defective, unusable, or incapable of lawful enforcement, because the statute does not confer a broader discretion to test legality, utility, or marketability beyond its express terms. Strict construction applies, and private subdivision by itself did not justify refusal of relief under article 226. en-us Thu, 10 Jan 1991 00:00:00 +0530 Tue, 15 Dec 2009 15:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22944 Chapter XX-C of the Income-tax Act gives the appropriate authority only a limited choice on a valid statement under section 269UC: it may either order pre-emptive purchase within the prescribed time under section 269UD(1), or, if no such order is made, issue a no-objection certificate under section 269UL(3). The authority cannot expand that scheme by rejecting the statement on the basis that privately sub-divided property is defective, unusable, or incapable of lawful enforcement, because the statute does not confer a broader discretion to test legality, utility, or marketability beyond its express terms. Strict construction applies, and private subdivision by itself did not justify refusal of relief under article 226. Case-Laws Income Tax Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22944