SHANTIMOY RAY Vs. COMPETENT AUTHORITY IAC

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution petitioner, Shantimoy Ray, who is a tenant in one of the shops located in House No. 30 (old No. 16, Chowk, Allahabad, seeks the quashing of the order dated 16th January, 1976, passed by the IAC of Income-tax (Competent Authority) under Section 269F(6), I.T. Act, for acquisition of the aforementioned building as also that of the notice dated 19th May, 1979, issued by him under Section 269-I(1) of the Act requiring the petitioner to hand over possession of the shop in his tenancy. The petitioner seeks further relief by way of injuncting the first two respondents, namely, IAC of Income-tax and Executive Engineer, Central Public Works Department, Allahabad, from ejecting him form the said shop.

(2.) THE building bearing House No. 30 (old No. 16), Chowk, Allahabad, is situated in a busy commercial area of Allahabad and it has a number of tenements which are being used for commercial purposes. Some time in the year 1947, the petitioner took on lease one such tenement on the ground floor (hereinafter indicated as the shop) from its owner, Smt. Janak Kishori Devi, and has thereafter been carrying on the business of Chemists and Druggists therein under the name and style of Esray and Company.

(3.) THE stand of the contesting respondents as disclosed by the counter-affidavit sworn by Sri A. S. Bisen, IAC of Income-tax, Lucknow, is that even though there was no individual service of notice under Section 269D(2)(a), I.T. Act, on the petitioner, the notice of proposed acquisition under Section 269(1) had been as provided in Rule 48E, I.T. Rules, publicly proclaimed and a copy of the same had been affixed on the front door of house No. 30, Chowk, Allahabad, to which petitioner's son, Sri Sheomoy Raj, who looked after the petitioner's business styled as M/s. Esray and Company, was a witness. Sri Sheomoy Ray had given the following certificate in the office copy of the proclamation :