HIGH COURT OF
A. Fatima
v.
Appropriate Authority
P.D. DANAKARAN AND MRS. CHITRA VENKATARAMAN, JJ.
WRIT PETITION NOS. 8583 AND 8584 OF 2002
February 27, 2007
Section 269UD(1) of the Income-tax Act, 1961 - Purchase of
immovable property by Central Government - Order by appropriate authority - For
transfer of certain property, both transferor and transferee filed Form No.
37-I for an apparent consideration - By order dated 27-2-2002, Appropriate
Authority purchased said property under section 269UD(1) - Since name of one
‘F’ he was called upon to produce evidence in support of his occupancy of part
of property - ‘F’ submitted that he was occupying part of premises as a tenant
- However, in absence of any evidence in that regard, Appropriate Authority held
that encumbrance was with a view to defeat provisions of chapter XX-C, and
declared such encumbrance as void as per provisions of section 269UE(1) - ‘F’
said writ petition and submitted that Appropriate authority could not require a
person in lawful possession to vacate property - Whether since appropriate
authority had clearly found occupancy by ‘F’ itself to be unlawful, in absence
of any material to disturb said finding, Impugned order could not be interfered
with - Held, yes