NDLI: Krishna Kumar Rawat & Ors. Vs. Union of India & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	269UE (1) pre-emptive purchase of suit land Vesting of Property in Central Government Income Tax Act 1961 269UG (4) and Chapter XX-C 269UD (1A) ss.269UC
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Disposed Off
Headnote	Income Tax Act, 1961 – ss.269UC, 269UD (1A), 269UE (1), 269UG (4) and Chapter XX-C – Rajasthan Urban Areas (Sub Division) Rules, 1975 – r.11 – Vesting of Property in Central Government – Appellants (Prospective buyers) entered into an agreement for purchase of the suit land for a total consideration of Rs.99,84,500/- – Appellants furnished information about the purchase of the suit land u/s 269UC of the Act to the appropriate authority – Appropriate authority issued a show cause notice u/ s.269UD (IA) of the Act stating that sale consideration disclosed by the appellants was very low – After making inquiries and hearing the parties, the appropriate authority passed an order dated 30.03.1994, directing that in terms of s.269UE(1) of the Act, the suit land stood vested in the Central Government – Writ petition – Single Judge of the High Court upheld the order dated 30.03.1994 – The appellants and vendor (respondent No.3) filed separate intra court appeals before the Division Bench of High Court – Division Bench of the High Court dismissed the appellants’ appeal, however, partly allowed the vendor’s appeal with the direction that upon department taking over possession of the suit land, prospective buyers were entitled to claim refund of the amount paid to the vendor together with interest @ 6% p.a., out of the maturity amount of the FDR (created by department) and the remaining amount to be paid to the vendor – Review Petition was also dismissed – On appeal, held: Appropriate authority examined the location of the suit land, its area and its proximity with main roads, industries and residential colonies situated in the nearby areas and determined the market value of the suit land at Rs.1,46,58,548/- as against the apparent consideration of Rs.99,84,500/- fixed in the agreement – It was after recording the factual findings, the appropriate authority came to a conclusion that the case for pre-emptive purchase of suit land as contemplated u/s. 269UD(1) was made out against the appellants – Findings recorded by the writ Court, appellate Court and review Court were consistently against the appellants – These findings were based on appreciation of evidence and in conformity with requirements of s.269UD – Hence, the same are upheld – Insofar the entitlement of the prospective buyers to the refund amount is concerned, the Division Bench of the High Court did not take into consideration s.269UG(4) of the Act – Thus, decision to be taken by the appropriate authority for disbursement of the amount of consideration, as required u/s. 269UG(4) of the Act in accordance with law.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2019 INSC 819
Petitioner	Krishna Kumar Rawat & Ors.
Respondent	Union Of India & Ors.
SCR	[2019] 10 S.C.R. 333
Judgement Date	2019-07-29
Case Number	9800

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