Law:

Section:

Section 269UE, read with section 269UD, of the Income-tax Act, 1961 - Purchase of immovable property by Central Government - Vesting of property in Central Government - Property in question was purchased by Central Government by order passed by appropriate authority under section 269UD(1) - In auction held for said property, petitioner's bid being highest, his bid was accepted and thereafter said property was delivered to him - However, respondent No. 2 DDA refused to carry out mutations of property in favour of petitioner and to convert it into freehold property on ground that amount of unearned increase had not been paid by respondent No. 1. Commissioner - Whether it was not for petitioner, who had purchased property in question in auction, to pay any unearned increase or for original transferor and liability, if any, had to be of respondent No. 1 - Held, yes - Whether, therefore, respondent No. 1 should be directed to deposit amount of unearned increase with respondent No. 2 and case of petitioner for both mutation as well as for conversion of property in freehold be processed by respondent No. 2 - Held, yes FACTS The Central Government purchased the property in question vide its order passed by the Appropriate Authority under section 269UD(1). The said property was put to auction by the Chief Commissioner and the petitioner was the highest bidder which bid was accepted by the competent authority. The possession of the property was thereafter delivered to the petitioner and a sale deed was also executed by the President of India in favour of the petitioner. The petitioner requested the respondent No. 2 DDA for mutation of the property in question. The DDA, however, refused to carry out the mutation intimating the petitioner that the amount of unearned increase had not been paid by respondent No. 1 Commissioner. The petitioner applied for conversion of the property into freehold. The DDA also did not convert the property into freehold apparently for the same reason which was non-mutation of the property in favour of the petitioner on account of non-payment of the unearned increase. Being aggrieved, the petitioner filed writ petition before the High Court. The…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492