Law:

Section:

Section 269D, read with section 269F of the Income-tax Act, 1961 - Acquisition of immovable properties - Preliminary notice - A building was sold to vendees who were minors - Competent authority initiated acquisition proceedings in terms of section 269C by publishing a notice in Gazette of India - Admittedly, there was a mistake in description of one of items of property and by a corrigendum, said mistake was rectified - Tribunal, however, held that notice being defective did not confer jurisdiction on competent authority to proceed further - Tribunal, thus, vacated order of acquisition - Whether in view of fact that defect was of no consequence once it was rectified, original notice could become operative with corrections - Held, yes - Whether, therefore impugned order of Tribunal was to be vacated and, it was to be called upon to dispose of appeal afresh - Held, yes FACTS A four storeyed building standing on a plot of land was sold to the vendees who were minors. The competent authority got an information and initiated acquisition proceedings in terms of section 269C by publishing a notice in the Gazette of India. In the objection it was pointed out the acquisition proceedings were vitiated on account of certain mistakes in the notice published in the Gazette. Admittedly, there was a mistake in the description of one of the items of property and by a corrigendum, the mistake was rectified. The Competent Authority relied upon the corrigendum and held that after the rectification, there was no force in the objection. An order of acquisition under section 269F(6) was made. On appeal the Tribunal held that the notice being defective did not confer jurisdiction on the Competent Authority to proceed further. The appeal was, accordingly, allowed and the order of acquisition had been vacated. On appeal : HELD Sub-section (1) of section 269D makes publication in the Gazette mandatory and a condition precedent to the making of an order of acquisition. If the corrigendum had to be issued, strictly speaking, it required publication in the Gazette. In fact, a request to that effect had been made by the department. Therefore, the Tribunal should have taken pains to find…

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