PRADIP RAMANLAL SHETH Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this petition under article 226 of the Constitution of India, the petitioner who was the owner of a property consisting of land admeasuring about 357 sq. mtrs. (428 sq. yards) along with the superstructure bearing sub -plot No. 6/2 of Final Plot Nos. 306 -307 and 308 of the Town Planning Scheme No. 8 at Mithakhali in this town, has brought in challenge the order passed on January 31, 1992, by members of the appropriate authority functioning under section 269UD of the Income -tax Act, 1961 (hereinafter referred to as 'the Act'). The challenge at this stage of the final hearing of this petition is confined to two deductions made by the appropriate authorities from the amount held payable to the petitioner for compulsory purchase of the aforesaid property by the Central Government. These disputed deduction are : (a) Rs. 35,333; and (b) Rs. 1,02,062.

(2.) IN order to appreciate the controversy centering round the two disputed amounts, it is necessary to note a few introductory facts :

(3.) THE said order of the appropriate authority is annexed at annexure B to the petition. When this petition was originally filed in this court, the order was challenged on the ground that it had become infructuous and incompetent as the amount to be paid to the petitioner or seller by the Central Government was not paid within the requisite time and, therefore, the appropriate authority was required to return the property to the petitioner as it stood revisited in the petitioner. But that challenge was given up at the time when this petition was moved for admission and the challenge in this petition was confined only to the aforesaid two disputed amounts which are deducted by the appropriate authority from the total amount held payable to the petitioner, as per section 269UC(1) read with section 269UD(1). The liability to make payment flows from section 269UF(1), which provides that, where an order for the purchase of any immovable property by the Central Government is made under sub -section (1) of section 269UD, the Central Government shall pay, by way of consideration for such purchase, an amount equal to the amount of the apparent consideration.