1996 (11) TMI 58

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..... ted February 6, 1985, by the Inspecting Assistant Commissioner of Income-tax, Acquisition Range, Jalandhar. Suffice it to say that the respondent-Haripal Singh purchased, the land measuring 66 kanals situated in village Kingra, Tehsil and District Jalandhar, from one Col. Hardial Singh, for an apparent consideration of Rs. 10,30,000 vide registered sale deed dated October 29, 1982. On receipt of information regarding the transaction, the competent authority initiated acquisition proceedings by the issue of notice dated June 9, 1983, under section 269D(1) of the Act of 1961. This notice was published in the Gazette of India, Weekly Part-III, section I, on July 9, 1983. A copy of the notice was pasted on the property in dispute on June 18, 19 .....

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..... the decision of the Full Bench of this court in CIT v. Amrit Sports Industries [1983] 144 ITR 113 and two decisions of the Division Bench in CIT v. Mela Singh [1986] 161 ITR 78 (P & H) and CIT v. Ganesha Mal [1996] 219 ITR 271 (P & H). After having examined the undisputed facts which have come on record of this appeal and after perusing the decisions of this court referred to hereinabove, we are of the considered opinion that the order passed by the Tribunal is patently illegal. A bare look at the language of section 269D of the Act of 1961 shows that the crucial point for determination of the period of nine months is the date of initiation of the proceedings. The initiation of proceedings for acquisition takes place on the publication of .....

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..... n overall analysis of the section discloses that, apart from publication in the Gazette, the law also provides for publication in the locality where the property is situated as also affixing a copy thereof in the office of the competent authority. These are in the nature of public notices supplemental to the publication in the Official Gazette which plants presumptive knowledge of the same to everyone concerned. Apart from these, a further mode of service of notice is provided on the transferor, the transferee, the occupant and other persons interested in the property if known to the competent authority. These are subservient and supplemental provisions and the initiation of proceedings is complete with the publication in the Official Gazet .....

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