RAJIV D BHATIA Vs. S K LAUL

JUDGEMENT

(1.) THIS petition is filed to challenge the order dated 23rd February, 1993, passed by the Appropriate Authority under Section 269 UD (1) of the Income-tax Act, 1961 ('the Act' for short) whereby Flat No. 47 on the Sixth floor of the building C.C.I. Chambers situated at Dinshaw Vachha Road, Mumbai ('the flat in question' for short) is sought to be compulsorily purchased under the provisions of Chapter XX-C of the Act.

(2.) THE flat in question was initially tenanted by Dilip Bhatia and Laxmikant Bhatia. Later on the said flat was converted into ownership flat for which both contributed for the consideration payable to the society. Thus, according to the petition, both the persons had 50% share in the flat in question.

(3.) THEREAFTER, the Appropriate Authority issued fresh show cause notice and passed the impugned order on 23rd February, 1993, for compulsory purchase of the flat. Challenging the aforesaid order, the present petition is filed.