1982 (10) TMI 30

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....he court was delivered by H. N. SETH J.-By this petition under art. 226 of the Constitution, the petitioner seeks to challenge the validity of the proceedings under Chap. XX-A of the I.T. Act, 1961 (hereinafter referred to as " the Act "), for the acquisition of the property purchased by him under a sale deed registered on 18th March, 1974. The petitioner claims that the said acquisition procee....

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....f any immovable property after the expiration of a period of 9 months from the end of the month in which the instrument of transfer in respect of such property is registered under the Registration Act, 1908. Facts which are no more in controversy are that the sale deed in respect of the properties sought to be acquired was registered in the office of the Registrar on 13th March, 1974. The Competen....

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....Competent Authority was wholly incompetent to initiate the acquisition proceedings. Sri M. Katju, learned counsel for the respondents, however, contended that so long as the notice was published in the Gazette dated 21st December, 1974, well within nine months of the end of March, 1974, the proceedings stood initiated within time, irrespective of the date on which the said Gazette was made avai....

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....Awasthi's case [1977] 107 ITR 796, we are clearly of opinion that the proceedings in the instant case also were initiated beyond the period prescribed for the same in s. 269D of the Act and were as such without jurisdiction. In this view of the matter it is not necessary for us to go into the further controversy raised by the petitioner with regard to the present proceedings being vitiated also fo....