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TMI Blog2003 (8) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... nd absolutely illegal. (c) To declare that the provisions of section 269UG(1) are clearly attracted and the respondent-authorities were liable to tender the amount equal to the apparent consideration to respondents Nos. 5 and 6 within the period prescribed under section 269UG(1) of the Act of 1961. (d) To declare that on account of the respondent-authorities' failure to tender the amount equal to the amount of apparent consideration to respondents Nos. 5 and 6 within the period of 30 days from the date on which the property vested in the Central Government, i.e., before December 31,1989, the order of purchase dated November 29,1989, stood abrogated on December 31, 1989, and that the property in question, i.e., the building along with land ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hra expired on October 2, 1974. After his death the return of estate duty was filed. In 1982, Smt. Sushila, the petitioner inducted the Joint Director of Agriculture, Ajmer Division, Jaipur, as tenant. On August 31, 1989, the petitioners executed a composite agreement for sale and declaration with respect to the property with M/s. Ratnalaya Diamonds Pvt. Ltd. as the purchaser and M/s. Alpha Builders Pvt. Ltd. as the confirming third party. The agreement to sell executed by the petitioners with M/s. Alpha Builders was abrogated by the parties in the month of April 9, 1989, and it was agreed that the petitioners shall pay a sum of Rs. 11.25 lakhs as refund considerations and damages. The petitioners averred that on November 29, 1989, the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing taxes, dues, etc.: (i) Receipts for payment of house-tax/property-tax to JDA/Municipal council/Urban Land and Building Tax Department up to the date of handing over possession. (ii) Receipts for payment of ground rent to JDA/Municipal Council/ Urban Land and Building Tax Department, Jaipur, and also interest if any levied or leviable up to the date of handing over possession. (iii) Receipts for payment of water charges to Public Health Engineering Department up to the date of handing over possession (please also give water connection numbers). (iv) Receipts for payment of electricity charges to Rajasthan State Electricity Board up to the date of handing over possession (please also give electric connection numbers) (v) Receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, 1990, in view of the letter of M/s. Ratnalaya Diamond Pvt. Ltd., i.e., the petitioner of Writ Petition No. 1475 of 1990 was advised to sort out the matter with the transfer to whom the earnest money was paid by him, i.e., Rs. 14,35,000. Respondent No. 3 filed a reply to the writ petition. Respondents Nos. 5 to 7 (private parties, Smt. Manjulika Mishra, Ku. Ambika Mishra and Ku. Aditi Mishra, who are the wife and daughters of the petitioner, Vaibhav Mishra) have also filed separate replies to the writ petition. Respondent No. 3 averred in the reply that the impugned order has been passed by the appropriate authority after complying with the provisions of the Act. The reasons have been recorded in the order sheet and are not required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, Vaibhav Mishra, from the apparent consideration lying deposited with the appropriate authority be paid to them. I have heard the rival submissions and scanned the material on record. Before proceeding further it would be appropriate to refer to the relevant provisions of section 269UG of the Income-tax Act, which are as follows: "Section 269UG(1): The amount of consideration payable under section 269UF shall be tendered to the person or persons entitled thereto, within a period of one month from the end of the month in which the immovable property concerned becomes vested in the Central Government under section 269UE. Sub-section (2) of section 269UG: If any dispute arises as to the apportionment of the amount of consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 ITR 290 indicated that the word "dispute" is used in a wide sense and implies any controversy as to the title whether as between the actual claimants or with respect to a single claim. Merely because there is no rival claimant to the consideration, section 269UG(3) does not necessarily compel the authority to tender the apparent consideration under section 269UG(1) of the Act. If the authorities have a bona fide or genuine doubt as to the title of the apparent vendor, it is open to them not to tender consideration under sub-section (1) of section 269UG but make a deposit under section 269UG(3). The word "title" in sub-section (3) of section 269UG should be considered not merely as relating to the "ownership" of part or the whole of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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