TILAK ASSOCIATES Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner in this petition challenges the order dated December 29 ,1989 (exhibit P-5) under Section 269UD(1) of the Income-tax Act, 1961, whereunder the appropriate authority has ordered that the property covered by it shall vest in the Central Government free from all encumbrance, together with a consequential order to surrender possession thereof to the appropriate authority within 15 days of the said order.

(2.) THERE is no dispute that the order was not preceded by the necessary show-cause notice.

(3.) LEARNED counsel urged that the impugned order is violative of the proviso to Section 269UD of the Income-tax Act. LEARNED counsel brought to my notice that the date of the order is December 29, 1989. If the application (exhibit P-4) is considered, it would appear that the application does not bear any date. Even in the petition, it is not stated as to on which date the application was submitted. Even then, learned counsel made submissions on certain obvious situations. He firstly relied upon the contents of the application at page 34 (exhibit P-4) with reference to Clause (vib) which specified that consideration of Rs. 3 lakhs was payable before June 30 ,1989. Additionally, referring to the order (page 30), learned counsel submitted that on the date of the application, when an amount of Rs. 3 lakhs was payable as per the contents of the application itself, the said application would have to be held as having been made between the period from July 4, 1989, and September 20, 1989. The submission has force. However, in view of the fact that a specific date is not even alleged in the petition and also in view of the fact that the question as to which date the application was made would be a question to be determined on the basis of factual material, it is not possible to consider the submission at this stage and it is made clear that it is kept open for consideration.