GYARASIDEVI Vs. UNION OF INDIA

JUDGEMENT

(1.) WE have heard Mr. V.D. Hon, learned counsel for the petitioner and Mr. R.G. Deo, learned standing counsel for the Union of India as well as Mr. V.D. Sapkal, learned Addl. Government Pleader for the respondent No. 5.

(2.) THE petitioner has brought in question a notice dt. 11th Jan., 2000 issued by the respondent No. 4 to the respondent No. 5, with a copy of M/s Jivanram Bijeram Agrawal (HUF), Dhule, and this notice is purportedly issued under S.226(3) of the IT Act, 1961 (the Act, for short). The whole controversy revolves around land in Final Plot No. 87 of Dhule town which admeasures about six acres and out of which, two acres have already been acquired by the respondent No. 5 sometime in the year 1974. In respect of compensation amount for the acquired land, first appeal was decided by this Court and the order of this Court came to be challenged before the apex Court by filing a SLP. The said SLP came to be decided by the apex Court vide its order dt. 12th April, 1996. The said SLP was filed by the present petitioner contending to be the sole owner of the entire land in Final Plot No. 87 including the land acquired. The Supreme Court upheld the contention of the petitioner that she was entitled to compensation @ RS.75 per sq. mtr. along with other consequential benefits in respect of the land acquired. Pursuant to the said order passed by the apex Court, the petitioner was to receive an amount about RS.31,00,000 (Rupees thirty one lacs only) from the Land Acquisition Officer, as stated before uS.

(3.) CONTEMPT Petition (C) 3/2000 came to be heard by the apex Court on 10th July, 2000. The present petitioner was the petitioner before the apex Court. In the order passed on that day, the apex Court recorded its order in the said Contempt petition as under : "Counsel for the non applicant states that the payment will be made within this week. Matter is adjourned by three weekS." In the Contempt Petition the non applicants were the Revenue authorities, including the respondent No. 5. Accordingly, on 14th July, 2000, the respondent No. 5 issued a cheque of RS.26 lakhs by adjusting income tax dues payable by the petitioner on her personal account. This cheque was deposited in the State Bank of India and the amount is presently lying with the said bank.