Judgment Search Results Home > Cases Phrase: acquisition of certain area at ayodhya act 1993 chapter ii acquisition of the area in ayodhya Court: delhi Page 1 of about 472 results (0.190 seconds)

Chandra Estates Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 2001IAD(Delhi)613; 89(2001)DLT717; [2001]249ITR54(Delhi)

..... context. a brief reference to the scheme of chapter xx-a and the provisions therein may now be made. chapter xx-a was inserted to provide for acquisition of immovable properties in certain cases of transfer to counteract evasion of tax. in the said chapter, as originally enacted by the income-tax (amendment) act, 1981, section 269ab was ..... to the provisions of chapter xx-a. any law which operates as a restriction on the rights of persons has to be confined to operate strictly within the area sought to be covered by the language of the said law. if, by the time chapter xx-c came into force, there has been already a transaction resulting ..... (sc) . while considering the scope of chapter xx-a, the court made the following observations (page 431) :'the scheme of chapter xx-a clearly shows that the acquisition is not merely of the proprietary rights in an acquired property but also of the possessory rights therein which would undoubtedly include the tenancy rights. this also finds support from .....

Sunshine Travels and Tours P. Ltd. and Another Vs. Union of India and ...

Court : Delhi

Reported in : 1994IIAD(Delhi)231; 55(1994)DLT9; 1994(29)DRJ212; [1995]213ITR749(Delhi)

..... the statutory steps contemplated by section 269c. if there has been an under valuation of the apparent consideration, the competent authority may initiate proceedings for the acquisition of the property under chapter xx-a. section 269d provides for issuance of a preliminary notice, within nine months of the registration of the instrument of ..... possessory rights therein which would undoubtedly include the tenancy rights. this also finds support from section 269ab which was inserted subsequently. it requires registration of certain transactions which permit possession of any immovable property to be taken or retained and where by a person acquires any rights in or with respect to ..... petitioner contended that chapter xx-c was not retrospective and did not apply to the agreements entered into prior to the date of its application to an area. since the relevant agreement involved in the writ petition was entered into on april 30, 1986, the transaction would come within the provisions of chapter .....

Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.

Court : Delhi

Reported in : (1998)145CTR(Del)560

..... singh etc. : [1989]178itr548(sc) .7. rukmanand bairoliya vs. the state of bihar & ors. : air1971sc746 .8. bhagwathulasamanna & ors. vs. special tahsildar & land acquisition officer, visakhapatnam municipality, visakhapatnam : air1992sc2298 .141. we have no doubt that the orders of the appropriate authority are subject to the judicial review and as a matter of fact the ..... result in an appropriation of the property by the state. the authorities administering these laws should not lightly invoke these provisions. when proceedings for acquisition of property of a citizen are initiated by the competent authority, the provisions of the act should be strictly followed.'the court also observed ..... in accordance with the established principles :'the learned representative has also relied on certain other sale instances. one such instance is of property at b-6, panchsheel enclave, new delhi. this sale instance property had plot area of 668.9 sq. metres. even though the sale instance was undervalued, .....

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

..... stringent which result in an appropriation of property by the state. the authorities administering these laws should not lightly invoke these provisions : when proceedings for acquisition of property of a citizen are initiated by the competent authority, the provisions of the act should be strictly followed.'the court also observed :'the ..... transfer as agreed to between the parties has not been truly stated in the instrument of transfer, the competent authority may initiate proceedings for the acquisition of such property.under the proposed amendment, it is provided that no such proceedings shall be initiated in respect of properties transferred after the 30th ..... authority is not in accordance with the established principles :'learned representative has also relied on certain other sale instances. one such instance is of property b-6, panchsheel enclave, new delhi. this sale instance property had plot area of 668.9 sq. metres. even though the sale instance was undervalued, the appropriated .....

Chandra Estates Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : (2001)165CTR(Del)98

..... present context.a brief reference to the scheme of chapter xx-a and the provisions therein may now be made. chapter xx-a was inserted to provide for acquisition of immovable properties in certain cases of transfer to counteract evasion of tax. in the said chapter, as originally enacted, by income tax (amendment) act, 1981, section 269ab was ..... compared to the provisions of chapter xx-a.any law which operates as a restriction on the rights of person has to be confined to operate strictly within the area sought to be covered by the language of the said law. if, by the time chapter xx-c came into force, there has been already a transaction ..... [1993]201itr422(sc) . while considering the scope of chapter xx-a, the court made the following observations:'the scheme of chapter xx-a clearly shows that the acquisition is not merely of the proprietary rights in an acquired property but also of the possess rights therein which would undoubtedly include the tenancy rights. this also finds support from .....

Surinder Gupta Vs. Chief Commissioner of Income Tax and ors.

Court : Delhi

Reported in : [1996]221ITR375(Delhi)

..... it act. the transferors were co-owners having inherited the property from ancestors. they transferred the property to four persons with one deed. the competent authority initiated proceedings for acquisition of the property by treating the entire property as one. it was held that each one of the four transferees had absolute right to the property so transferred ..... matter of convenience. the individual share of each of the vendors was less than rs. 10 lakhs but the total value of the consideration was rs. 20 lakhs. acquisition proceedings were initiated under s. 269ud of the it act, 1961. on a writ petition to quash the proceedings, it was held :'that the original allottee of the land ..... courts.the facts of this case bear a close similarity to the facts of the case in k. v. kishore vs. appropriate authority : [1991]189itr264(mad) . a certain piece of land was allotted to one s by the city improvement trust board, bangalore. s died in 1962, leaving behind his wife, a son and three daughters. a .....

Bansal Contractors (India) Limited and Another Vs. Union of India and ...

Court : Delhi

Reported in : 1998VIIAD(Delhi)315; 76(1998)DLT805; 1999(48)DRJ382; [2000]241ITR97(Delhi); 1999RLR92

..... the auction purchaser in fact purchased leasehold rights in this property of the original lesser.13. chapter xx-c of the incometax act borders on law of acquisition of property. the said chapter was introduced as a measure of countering tax evasion by under valuation in transfer deeds. the central government was authorised to ..... exercise powers of preemptive purchase in respect of any immovable property on its sale or transfer under certain circumstances, where the appropriate authority comes to the conclusion that on account of under valuation of the property the property is fit for purchase by the central ..... to the petitioner by registered deed.16. the petition was resisted by the respondents. it was contended that what was sold to the petitioner after its acquisition from the original lessee were the lease old rights in the property. the vendor (central government/president) had only lease hold title upon the leased premises .....

Creative Home Fashions Limited Vs. Union of India and Others

Court : Delhi

..... of financial assets and enforcement of security interests or matters connected therewith or incidental thereto. section 2(b) defines "asset reconstruction". it means acquisition by any securitisation company or reconstruction company of any right or interest of any bank or financial institution in any financial assistance for the purpose ..... the non-viable sick industrial companies through liquidation of those companies. protection was granted to the said category of industrial companies under section 22 under certain conditions. after the sarfaesi act came into force, especially the second proviso divests the jurisdiction of the bifr. the legislature in its wisdom incorporated ..... to the legislature. the court should feel more inclined to give judicial deference to legislative judgment in the field of economic regulation than in other areas where fundamental human rights are involved. nowhere has this admonition been more felicitously expressed than in morey v. doud (1957) 354 us 457 where .....

Cottage Industries Exposition Ltd. and anr. Vs. Union of India (Uoi) a ...

Court : Delhi

Reported in : 2007(122)ECC7; 2007(148)LC7(Delhi); 2009(235)ELT60(Del)

..... wild life advisory board for each state;(b) regulate hunting of wild animals and birds; (c) lay down the procedure for declaring areas as sanctuaries, national parks, etc.;(d) regulate possession, acquisition or transfer of, or trade in wild animals, animals articles and trophies and taxidermy thereof;(e) provide penalties for contravention of the ..... in any eating-house.a perusal of the above provisions demonstrates without doubt that the act prohibits trade or commerce in trophies, animal articles derived from certain animals which leads to the following inevitable conclusion:prohibition on trade and commerce of-(i) articles made from any scheduled animal;(ii) includes an article ..... of animal article and trophy are restricted to animal or part of animal. however, the meaning as restricted in both definitions is widened to 'include' certain items with reference to 'trophy'. thus it has been widened to include items which without the inclusive clause could not have been covered. thus, hair is .....

Mittal Services Vs. Escotel Mobile Communication Ltd.

Court : Delhi

Reported in : 2003VAD(Delhi)517; AIR2003Delhi410; 2003(69)DRJ677

..... associates, allegedly started indulging in obnoxious and anti business activities. the plaintiff learnt about the same on receiving complaints from various customers to the effect that certain employees or representatives of the defendant were approaching them directly and demanding money on the pretext of providing discount cards. the plaintiff by its letter dated ..... granted to the franchisee under this agreement are non-transferable and non-exclusive. escotel may appoint any number of franchisees as it deems fit in a given area and escotel is further entitled, at its discretion, to curtail or in any manner vary the territorial limits within which a franchisee is operating without assigning any ..... to the plaintiff under the agreement being of non-exclusive nature, the defendant is within its right to appoint any number of franchisees in a given area as it deems fit. it was argued that the relief of temporary injunction, being sought by the plaintiff, cannot be granted in view of statutory .....