LAWS(MAD)-1991-8-57

MOUNT PLAZA BUILDERS PRIVATE LIMITED Vs. APPROPRIATE AUTHORITY

Decided On August 02, 1991
MOUNT PLAZA BUILDERS PVT. LTD. Appellant
V/S
APPROPRIATE AUTHORITY Respondents

JUDGEMENT

(1.) THE prayer in the writ petition is as follows :

(2.) THE petitioner challenges the order of the first respondent dated October 22, 1990, stating that the case is not capable of being proceeded with further either to exercise the right of pre-emptive purchase under section 269UD of the Income-tax Act, 1961, or to issue a "no objection certificate" under section 269UL(1) of the Income-tax Act, 1961.

(3.) A counter-affidavit has been filed by respondents Nos. 1 and 2. It is stated in paragraph 6 of the counter-affidavit as follows :