https://www.taxtmi.com/caselaws?id=36834 Membership of a co-operative society does not by itself make individual members "persons interested" in the society's immovable property for compulsory acquisition proceedings under the Income-tax Act. That interest must be shown from the society's legal structure and bye-laws, especially where the society is of a tenant-ownership or tenant-co-partnership type. On the material discussed, no bye-laws or facts established that the members had an existing interest in the land, so individual notice was not required. The Tribunal was therefore wrong to treat the acquisition orders as invalid for want of notice to each member. en-us Thu, 13 Dec 1979 00:00:00 +0530 Wed, 24 Mar 2010 18:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36834 Membership of a co-operative society does not by itself make individual members "persons interested" in the society's immovable property for compulsory acquisition proceedings under the Income-tax Act. That interest must be shown from the society's legal structure and bye-laws, especially where the society is of a tenant-ownership or tenant-co-partnership type. On the material discussed, no bye-laws or facts established that the members had an existing interest in the land, so individual notice was not required. The Tribunal was therefore wrong to treat the acquisition orders as invalid for want of notice to each member. Case-Laws Income Tax Thu, 13 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36834