Cwt Vs. Ramju Mal NaraIn Dass

.....the provisions of land acquisition act, 1894. it would, however, be open to the court in exercise of that power to invite the attention of the executive to any public purpose and the need for land for meeting that public purpose and to require the executive to take a decision, even a reasoned decision, with regard to the same in accordance with the statutory provisions, perhaps even within a reasonable time frame. however, the power of the court under article 226 must necessarily stop at that. thereafter, if the decision taken by the executive is capable of challenge and, there exist appropriate legal grounds for such challenge, it may also be open to the court to quash the decision and to require reconsideration. but no direction in the nature of mandamus whether interim or final can be issued by the court under article 226 to the executive to necessarily acquire a particular area of a particular piece of land for a particular public purpose. section 4; compulsory acquisition of land powers of state government held, renewal of lease in favour of petitioners would not take away power of state government of compulsory acquisition of land. renewal of lease would at best be taken into consideration for determining quantum of compensation. orderthis reference under section 27 of the wealth tax act, 1957 has been made by the tribunal for our decision on the following question :'whether on the facts and in the circumstances of the case, the residential kothi owned by the assessee in each of the assessment years 1971-72, 1972-73 and 1975-76 be valued in accordance with rule 1bb of the wealth tax rules, 1957 and the directions of the special bench of the tribunal at delhi in the case of mr. biju patnaik in wta nos. 614 to 624/ delhi/79 and others decided on 17-2-1981 ?'2. this issue has been considered by the hon'ble supreme court in cwt v. sharvan kumar : 1995ecr425(sc) wherein it has been held that 1bb of the rules, 1957 partakes of the character of rule of evidence. it deems the market value to be the one arrived at on the application of particular method of relaxation which is also one of the recognized and accepted methods. rule is procedural and not substantive and is applicable to all proceedings pending on 1-4-1979 when the rules came into force.3. in view of above reference is answered in affirmative against department in favour of the assessee.4. this reference is disposed of as above.