TMI Blog1998 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... he said order in fact no decision was given either for pre-emptive purchase or not to purchase in view of the fact that the transferee was directed to furnish the copy of the order dated May 16, 1979, granting exemption for the excess vacant land. The transferee informed that clearance has been given by the urban land ceiling department but the document in support thereof was not submitted. In a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ani [1996] 221 ITR 338, where the agreement was found defective by the appropriate authority and the petitioner was called upon to rectify the defect. This judgment was given after the insertion of sub-section (4) to section 269UC with effect from July 1, 1995. The amendment made in the section was to enable the appropriate authority to get rectified all the defects so that the power of the approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after effecting the transfer and violating section 269UC(1) and the parties had thus rendered themselves liable for an action for violating the provisions of the Act. In the case of Chamundi Hotels Pvt. Ltd. v. Appropriate Authority [1997] 225 ITR 590 (Kar), where the agreement was filed without legal title, it was held that the appropriate authority's refusal to exercise power cannot be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be considered that the information required was frivolous or irrelevant. Whenever the required document or the information is not furnished nor any reason is given for not furnishing the same, the appropriate authority has no option but to consider the application itself as incomplete. In a case where the application is incomplete it will be considered as not properly filed and the approp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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