SHIV KUMAR SHARMA,J. - (1.) AS questions of law and fact involved in the instant writ petitions are analogous, I propose to dispose them by a common order.
(2.) THE petitioners in these writ petitions seek the following reliefs : (a) To quash and set aside the order dt. 28th Dec., 1989. (b) To declare that the provisions of Section 269UG(3) were not attracted in the instant case and that the recourse to the said provisions was clearly without jurisdiction and absolutely illegal. (c) To declare that the provisions of Section 269UG(1) are clearly attracted and the respondent authorities were liable to tender the amount equal to the apparent consideration to the respondent Nos. 5 and 6 within the period prescribed under Section 269UG(1) of the Act of 1961. (d) To declare that on account of the respondent authorities failure to tender the amount equal to the amount of apparent consideration to the respondent Nos. 5 and 6 within the period of 30 days from the date on which the property vested in the Central Government, i.e., before 31st Dec., 1989 the order of purchase dt. 29th Nov., 1989 stood abrogated on 31st Dec., 1989 and that the property in question, i.e., the building along with land being plot No. D -46, Subhash Marg, C -Scheme, Jaipur, stood revested in the respondent Nos. 5 and 6. (e) To direct the respondent authorities to issue the necessary no objection certificate in terms of provisions of Chapter XXC of the IT Act, 1961 to the respondent Nos. 5 and 6 so as to enable them to execute the sale deed in favour of M/s Ratnalaya Diamonds (P) Ltd. The case of the petitioners is that the property in dispute, i.e., D -46 situated at Subhash Marg, C -Scheme, Jaipur was purchased by Shri Nand Lalji, who was father -in -law of Sushila Devi and father of Mahesh Chandra, who is father of petitioner No. 2 Vaibhav Mishra on 4th Aug., 1940. Mahesh Chandra expired on 29th Oct., 1962 who is husband of petitioner Sushila Devi. The property in dispute is property of HUF and it was treated as HUF property with a clear understanding between the petitioners and late Shri Nand Lalji that ownership of half undivided portion thereof vested in both the petitioners and the ownership of other undivided half share of the property vested in late Shri Nand Lalji. After the demise of Shri Mahesh Chandra a return of estate duty was filed. Consequent to that the Asstt. CED, Rajasthan by order dt. 25th July, 1989 assessed the payable on the estate of Mahesh Chandra. In 1972 Rajasthan State Co -operative Bank was inducted as tenant by Shri Nand Lal. Nand Lal Mishra expired on 2nd Oct., 1974. After his death return of Estate Duty was filed. In 1982 Smt. Sushila, petitioner inducted Jt. Director of Agriculture Ajmer Division, Jaipur as tenant. On 31st Aug., 1989 the petitioners executed a composite agreement for sale and declaration with respect to the property with M/s Ratnalaya Diamonds (P) Ltd. as the purchaser and M/s Alpha Builders (P) Ltd. as the confirming third party. The agreement to sale executed by the petitioners with M/s Alpha Builders was abrogated by the parties in the month of 9th April, 1989 and it was agreed that the petitioners shall pay a sum of Rs. 11.25 lakhs as refund considerations and damages.
(3.) THE petitioners averred that on 29th Nov., 1989 Dy. CIT (Appropriate Authority), New Delhi under Chapter XXC of the IT Act, 1961 initiated proceedings in respect of immovable property situated at D -46, Subhash Marg, C -Scheme, Jaipur. The petitioners were directed to surrender or deliver the possession of the immovable property to the Valuation Officer, Income -tax, Jaipur and they were further directed to intimate in advance before 14th Dec., 1989 the date and time to surrender or deliver of the possession of the immovable property. Along with this notice, copy of order under Section 269UG(1) of IT Act was also enclosed. By the order dt. 29th Nov., 1989, Appropriate Authority ordered under Section 269UG(1) for purchase by the Central Government of the immovable properties described in the Schedule enclosed with the order, i.e., Plot No. D -46, Subhash Marg, C -Scheme, Jaipur. By another communication dt. 5th Dec., 1989 the Dy. CIT, Jaipur in pursuance to the order dt. 29th Nov., 1989 authorised the Chief CIT, Rajasthan, Jaipur to tender the amount equal to the amount of apparent consideration under Sections 269UF and 269UG of the Act and the petitioner of writ petition 1605/1990 was directed to hand over the possession. In the said letter dt. 5th Dec., 1989, the Chief CIT was also directed to tender the payment and the petitioner was directed to produce receipts for payment of the following taxes, dues, etc. : (i) Receipts for payment of House -tax/Property -tax to JDA/Municipal Council/Urban Land and Building Tax Dett. upto the date of handing over possession. (ii) Receipts for payment of ground rent to JDA/Municipal Council/Urban Land and Building Tax Deptt., Jaipur and also interest if any levied or leviable upto the date of handing over possession. (iii) Receipts for payment of water charges to Public Health Engineering Deptt. upto the date of handing over possession (Please also give water connection numbers). (iv) Receipts for payment of electricity charges to Rajasthan State Electricity Board upto the date of handing over possession (Please also give electric connection Nos.) (v) Receipts for payment of unearned increase if levied/leviable to Jaipur Development Authority, Jaipur. (vi) Receipts for payment of society charges upto the date of handing over possession. ;