Section 153-C Proceedings Void: Invalid DVO Reference Nullifies Entire Process; Questioning Jurisdiction and Validity.

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....Reference to the DVO - Proceedings u/s 153-C has been held without jurisdiction - whether reference to DVO in 153-C proceeding is valid - Once the very basis for referring the matter to the Departmental Valuation Officer has vanished, the entire proceedings cannot be held to be justified.....