- (1.) These intra-Court appeals are directed against the common order dated 27.08.2012 passed by the learned Single Judge of this High Court, whereby he has dismissed appellants' S.B. Civil Writ Petitions.
(2.) On 02.10.1974, M/s Navin Grah Nirmal Sahkari Samiti (in short, 'the Samiti') entered into an agreement to purchase land from M/s Jai Marwar Company Private Limited. Thereafter on 01.02.1982, sale deed was executed, which was registered on 27.07.1984. On 15.03.1985, the Income Tax Department issued a notice to the Samiti under Section 269D of the Income Tax Act, 1961 (in short, 'the Act') for compulsory acquisition of property. Also a similar notice was issued to M/s Jai Marwar Company Private Limited. After considering the objections to the notices, the competent authority under the Act vide order dated 16.10.2012 directed for compulsory acquisition of the land.
(3.) The appellants claiming themselves to be the members of the Samiti and allottees of plots, challenged the acquisition notice dated 15.03.1985 as well as order of acquisition dated 16.10.2012 before the learned Single Judge by filing separate S.B. Civil Writ Petitions, which the learned Single Judge has dismissed by a common impugned order. The main ground of challenge of the appellants is that since the notice as required under Section 269D(2) of the Act was not served on them, the acquisition of their lands/plots is illegal. This contention has already been negatived earlier by a Division Bench of this High Court in D.B. Income Tax Appeal No.95/2003 vide judgment dated 28.03.2011 and that judgment has been affirmed by the Supreme Court.;