(1.) ALL these writ petitions are directed against the order of the appropriate authority dated February 13, 1991 passed under section 269UD(1) of the Income-tax, Act, 1961, in respect of the property bearing No. 40, Rajaji Salai, First Line Beach, Madras-600 001 (hereinafter called "the property").
(2.) THE brief facts are the following :
(3.) AGAIN, in the counter-affidavit filed in Writ Petition No. 16812 of 1991, respondents Nos. 1 and 2 have stated, inter alia, as follows : (R-2 has filed the counter-affidavit on behalf of R-1).