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2011 (1) TMI 1036 - HC - Indian LawsPre-emptive purchase of land - absence of notice to show cause to the petitioner - violation of the provisions of section 269UC of the Act - dismissal of revision petition filled - lack of territorial jurisdiction - Held that:- The notification issued under the Income-tax Act vests jurisdiction on the Appropriate Authority at Delhi, to initiate action in respect of transactions relating to properties both at Delhi and Faridabad is also relevant. In such circumstances, merely because the property in question is situated at Faridabad would not disentitle the courts in Delhi to entertain a complaint pertaining to transfer of such a property. The contention of the counsel for the petitioner that the complaint is liable to be returned at the threshold, on account of lack of territorial jurisdiction of the courts at Delhi is therefore rejected. With regard to the submission of the petitioner, that the objection with regard to jurisdiction of the courts at Delhi was not specifically dealt with either by the Additional Chief Metropolitan Magistrate or by the appellate court, it is a settled law that if various grounds are taken by a party to assail an order and though each of them is not specifically dealt with in the judgment/order, but ultimately, the petition is dismissed or the relief is declined, it has to be assumed that the court duly considered the said pleas on the merits before declining the relief prayed for, even if not specifically elaborated in judgment/order. Merely because the said plea was not rejected in so many words in the operative para of the order dated December 7, 2002 cannot be a ground to entertain the present petition. Even otherwise, there is no illegality, infirmity or arbitrariness in the impugned order dated May 22, 2004, which would result in a serious miscarriage of justice, for this court to exercise its extraordinary powers under section 482 of the Code of Criminal Procedure. In view of the above, the present petition is dismissed.
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