RATNALAYA DIAMONDS P LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) AS questions of law and fact involved in the instant writ petitions are analogous, I propose to dispose them by a common order.

(2.) THE petitioners in these writ petitions seek the following reliefs :

(3.) THE petitioners averred that on 29th Nov., 1989 Dy. CIT (Appropriate Authority), New Delhi under Chapter XXC of the IT Act, 1961 initiated proceedings in respect of immovable property situated at D -46, Subhash Marg, C -Scheme, Jaipur. The petitioners were directed to surrender or deliver the possession of the immovable property to the Valuation Officer, Income -tax, Jaipur and they were further directed to intimate in advance before 14th Dec., 1989 the date and time to surrender or deliver of the possession of the immovable property. Along with this notice, copy of order under Section 269UG(1) of IT Act was also enclosed. By the order dt. 29th Nov., 1989, Appropriate Authority ordered under Section 269UG(1) for purchase by the Central Government of the immovable properties described in the Schedule enclosed with the order, i.e., Plot No. D -46, Subhash Marg, C -Scheme, Jaipur. By another communication dt. 5th Dec., 1989 the Dy. CIT, Jaipur in pursuance to the order dt. 29th Nov., 1989 authorised the Chief CIT, Rajasthan, Jaipur to tender the amount equal to the amount of apparent consideration under Sections 269UF and 269UG of the Act and the petitioner of writ petition 1605/1990 was directed to hand over the possession. In the said letter dt. 5th Dec., 1989, the Chief CIT was also directed to tender the payment and the petitioner was directed to produce receipts for payment of the following taxes, dues, etc. :