2003 (1) TMI 45

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....der dated February 5, 2002 in W.P. No. 14292 of 1991 passed by the learned single judge, dismissing the writ petition. The necessary facts are: M.P. Lakshman, the appellant-petitioner, a coffee planter is a partner in a firm along with one B.S. Nagaraj and carrying on business under the style of M. P. Engineering Works. He filed a writ challenging the constitutional validity of section 269UE(l) ....

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....uires no interference. Heard learned counsel for the parties and perused the materials placed on record and the case law. As per the facts culled out, the agreement of sale was entered into by S.G. Rajagopal (owner), respondent No. 4 herein, in favour of M.P. Lakshman, the appellant-purchaser to sell site No. 48, 1st A Cross, R.M.V. Extension, Bangalore on April 9, 1991. Both the parties to the ....

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....ty was given, more particularly when the writ was dismissed. The apex court has already upheld the constitutional validity in C.B. Gautam v. Union of India [1993] 199 ITR 530 on November 27, 1992. Once the validity is upheld, the same cannot be challenged. However, while upholding the validity, their Lordships' directed that an opportunity of hearing shall be given only in those cases where the tr....