(1.) BY this petition under Arts. 226 and 227 of the Constitution, the petitioner, the owner of certain property, seeks to challenge the order dt. 22nd Feb., 1995, of the Appropriate Authority passed under s. 269UD(1) of the IT Act, 1961 (for short, 'the Act'), under which the property of the petitioner was ordered to be acquired by the Central Government and subsequently possession was taken over.
(2.) BEFORE we examine the provisions of law and consider the arguments we may briefly note the salient terms of the agreement which led to the passing of the order under s. 269UD of the Act.
(3.) IN the writ application, as noted above, the petitioner has challenged this order of the Appropriate Authority dt. 22nd, Feb., 1995 passed under s. 269UD(1) of the Act being arbitrary, without authority of law and even violative of the principles of natural justice. The letter dt. 1st March, 1995, of the Valuation Officer is also sought to be quashed by which letter the petitioner was informed that possession of the property had been taken over by the authority concerned. This letter dt. 1st March, 1995, is addressed to both, the petitioner and the third respondent, and is with reference to the property in question. Earlier when the impugned order of the Appropriate Authority was communicated to the parties by covering letter of the same date, then on the following day, i.e., 23rd Feb., 1995, the petitioner was informed to surrender or deliver possession of the immovable property to Mr. H. Mitra, Valuation Officer, within 15 days of the service of the order under s. 269UD(1). The Valuation Officer on 1st March, 1995, wrote to both the parties telling them that they were requested to surrender or deliver the possession of the immovable property in question immediately to him and that, however, the possession had been taken over by him on 1st March, 1995. A copy of the taking over note was also enclosed along with this letter. This taking over note reads as under :