UNION OF INDIA Vs. VIDYA R BIJUR

JUDGEMENT

(1.) THESE four writ appeals moved by the Union of India, appropriate authority under the Income-tax Department and the Income-tax Officer (Public Relations), seek to challenge a common order passed by the learned single judge (see page 805 supra) in the four writ petitions, which were disposed of by the learned single judge on December 15, 1992.

(2.) IN order to appreciate the grievance of the Revenue, it is necessary to note a few introductory facts in the background of which the controversy posed for our consideration is to be resolved.

(3.) IT is necessary to note at this stage that the vires of Chapter XX-C were brought in challenge before the Supreme Court in the case of C. B. Gautam v. Union of India . A Constitution Bench of the Supreme Court presided over by M. H. Kania C. J., by its order dated November 17, 1992, upheld the provisions of Chapter XX-C. However, while sustaining the said provisions, the Constitution Bench of the Supreme Court, speaking through Kania C. J., read into the said provision the requirements of reasonable opportunity being given to the concerned parties, particularly the intending purchaser and the intending seller. In that case, in this connection, the Constitution Bench laid down as under (headnote) :