1989 (2) TMI 75

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....tiorarified mandamus and to call for the records of the first respondent dated June 28, 1988, and further direct them to pay the balance amount of Rs. 4,59,325. The petitioner was the owner of a house property at No. 10, Rogers Road, Richards Town, Bangalore, and it entered into a sale agreement dated March 12, 1988, with a person in Bombay in respect of the property. The petitioner applied to ....

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.... interpretation of the section under the Act. Section 269UG(1) of the Act reads as follows: "The amount of consideration payable in accordance with the provisions of section 269UF shall be tendered to the person or persons entitled thereto, within a period of one month from the end of the month in which the immovable property concerned becomes vested in the Central Government under sub-secti....

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....er giving an intimation in this behalf to the person entitled to the consideration. Admittedly, this has not been done in this case. Learned counsel appearing for the Income-tax Department also is not disputing the fact that no opportunity was given to the petitioner as contemplated by the proviso to section 269UG(1) of the Income-tax Act. In such circumstances, I am of the view that there is n....