Law:

Section:

Section 269D(2)(a) of the I ncome-tax Act, 1961 - Acquisition of immovable property - Preliminary notice for - Whether notwithstanding the fact that notice of proposed acquisition has been published in official gazette, has been affixed on property and proclaimed in locality, and occupant of property has full knowledge of acquisition, service of notice specifically on occupant as required under section 269D(2)(a) is a must before passing an order under section 269F (6) - Held, yes Facts The petitioner, an occupant of property which was subject to an order of acquisition, was served with a notice by the competent authority under section 269-I(1) to hand over possession of the property. Prior to this no notice was served on the petitioner as required under section 269D(2)(a). On writ, the petitioner challenged the validity of the acquisition proceedings on the ground that it was obligatory upon the competent authority, before passing an order under section 269F(6), to serve the petitioner with a notice under section 269D(2)(a) and to afford him an opportunity to file his objections and since this was not done, both the competent authority's order under section 269F(6) and notice under section 269-I were vitiated. The revenue, however, contended that even though there was no individual service of notice under section 269D(2)(a) on the petitioner, the notice of proposed acquisition had been publicly proclaimed and a copy of the same had been affixed on the property in question to which the assessee's son, looking after the business being run in the said property, was a witness. Held Section 269E confers right on certain persons to object to the acquisition of property and the person occupying the property is one of such persons. This provision implies that notwithstanding the fact that the notice of the proposed acquisition has been published in the Official Gazette and that the same has also been affixed and proclaimed in the locality as required by section 269D(2)(b ) as also the fact that such persons have become aware of the intended acquisition proceedings, their right to file an objection does not come to an end till such time as after service of notices…

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