TMI Blog1999 (2) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... J.--- The appellants purchased certain lands with buildings thereon in 1977 for a sum of Rs. 2,45,000. The Inspector of Income-tax valued them at Rs. 3,24,000 and later in 1979 the Departmental Valuation Officer valued them at Rs. 7,24,000. The Inspecting Assistant Commissioner, Acquisition Range, Ernakulam, ordered acquisition of the property on March 31, 1981. The appellants filed an appeal to the Tribunal. By order dated October 31, 1981, the appeal was allowed and the proceedings were cancelled. As against the said order, the Revenue filed an appeal under section 269H in the High Court of Kerala. During the pendency of the appeal, Chapter XX-C was introduced in the Income-tax Act (hereinafter referred to as "Act"), by the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acquisition proceedings were over by the order of the competent authority passed on March 31, 1981. The Full Bench observed that the pendency of the proceeding before the competent authority was necessary for the applicability of the circular and as no such proceedings were pending in this case, the circular had no application. Consequently, the Full Bench declined to answer the question referred and directed the matter to be posted before the Division Bench for hearing. Against the said order of the Full Bench, the appellants have preferred this appeal by special leave. When leave was granted, the hearing of the pending appeal before the High Court was stayed. The only question to be considered is whether the circular issued by the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be initiated in respect of the property transferred after September 30, 1986. In the new Chapter XX-C, transfer of any immovable property of a value exceeding Rs. 5 lakhs or as may be prescribed was prohibited except after an agreement for transfer between the transferor and the transferee at least three months before the intended date of transfer. The agreement shall be in writing in the form of a statement by each of the parties to the transfer. The statement should contain in the prescribed manner such particulars as may be prescribed and shall be furnished to the appropriate authority constituted by the Central Government under that Chapter within such time as may be prescribed. Section 269UD of the Act provides that the appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in appeal and before the High Court on further appeal, they are also acquisition proceedings of the same nature as they are only in continuation of the proceedings initiated by the competent authority. It is well-settled that the word "proceedings" shall include the proceedings at the appellate stage. It is sufficient to refer to the judgment of this court in Garikapati Veeraya v. N. Subbiah Choudhry, AIR 1957 SC 540, wherein the court said at page 553 : "(i) That the legal pursuit of a remedy, suit, appeal and second appeal are really but steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceeding." Hence, we are unable to persuade ourselves to agree with the view e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und to the introduction of Chapters XX-A and XX-C and referring to the circular and the provisions thereof, the Division Bench of the High Court held that the proceedings once initiated will continue to have the same character until and unless they acquire finality under section 269-I of the Act. The court said that the proceedings which have been initiated by issue of notice under section 269D were continuing as the second appeal was pending in the High Court under section 269H of the Act and thus the proceedings had not come to an end. As regard the orders, instructions and directions issued by the Board, the Bench referred to section 119 of the Act and observed that all authorities employed in the execution of the Act are duty bound to o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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