Section 269UD of Income Tax Act "Order by appropriate authority for purchase by Central Government of immovable property"
269UD. (1) Subject to the provisions of sub-sections (1A) and (1B), the appropriate authority, after the receipt of the statement under sub-section (3) of section 269UC in respect of any immovable property, may, notwithstanding anything contained in any other law or any instrument or any agreement for the time being in force, make an order for the purchase by the Central Government of such immovable property at an amount equal to the amount of apparent consideration :
Provided that no such order shall be made in respect of
any immovable property after the expiration of a period of
two months from the end of the month in which the statement
referred to in section 269UC in respect of such property is
received by the appropriate authority :
Provided further that where the statement referred to in
section 269UC in respect of any immovable property is
received by the appropriate authority on or after the 1st
day of June, 1993, the provisions of the first proviso shall
have effect as if for the words "two months", the words
"three months" had been substituted :
Provided also that the period of limitation referred to in
the second proviso shall be reckoned, where any defect as
referred to in sub-section (4) of section 269UC has been
intimated, with reference to the date of receipt of the
rectified statement by the appropriate authority :
Provided also that in a case where the statement referred to
in section 269UC in respect of the immovable property
concerned is given to an appropriate authority, other than
the appropriate authority having jurisdiction in accordance
with the provisions of section 269UB to make the order
referred to in this sub-section in relation to the immovable
property concerned, the period of limitation referred to in
the first and second provisos shall be reckoned with
reference to the date of receipt of the statement by the
appropriate authority having jurisdiction to make the order
under this sub-section :
Provided also that the period of limitation referred to in
the second proviso shall be reckoned, where any stay has
been granted by any court against the passing of an order
for the purchase of the immovable property under this
Chapter, with reference to the date of vacation of the said
stay.
(1A) Before making an order under sub-section (1), the
appropriate authority shall give a reasonable opportunity of
being heard to the transferor, the person in occupation of
the immovable property if the transferor is not in
occupation of the property, the transferee and to every
other person whom the appropriate authority knows to be
interested in the property.
(1B) Every order made by the appropriate authority under
sub-section (1) shall specify the grounds on which it is
made.
(2) The appropriate authority shall cause a copy of its
order under sub-section (1) in respect of any immovable
property to be served on the transferor, the person in
occupation of the immovable property if the transferor is
not in occupation thereof, the transferee, and on every
other person whom the appropriate authority knows to be
interested in the property.
269UE. (1) Where an order under sub-section (1) of
section 269UD is made by the appropriate authority in
respect of an immovable property referred to in sub-clause (i)
of clause (d) of section 269UA, such property shall, on the
date of such order, vest in the Central Government in terms
of the agreement for transfer referred to in sub-section (1)
of section 269UC :
Provided that where the appropriate authority, after giving
an opportunity of being heard to the transferor, the
transferee or other persons interested in the said property,
under sub-section (1A) of section 269UD, is of the opinion
that any encumbrance on the property or leasehold interest
specified in the aforesaid agreement for transfer is so
specified with a view to defeat the provisions of this
Chapter, it may, by order, declare such encumbrance or
leasehold interest to be void and thereupon the aforesaid
property shall vest in the Central Government free from such
encumbrance or leasehold interest.
(2) The transferor or any other person who may be in
possession of the immovable property in respect of which an
order under sub-section (1) of section 269UD is made, shall
surrender or deliver possession thereof to the appropriate
authority or any other person duly authorised by the
appropriate authority in this behalf within fifteen days of
the service of such order on him :
Provided that the provisions of this sub-section and
sub-sections (3) and (4) shall not apply where the person in
possession of the immovable property, in respect of which an
order under sub-section (1) of section 269UD is made, is a
bona fide holder of any encumbrance on such property or a
bona fide lessee of such property, if the said encumbrance
or lease has not been declared void under the proviso to
sub-section (1) and such person is eligible to continue in
possession of such property even after the transfer in terms
of the aforesaid agreement for transfer.
(3) If any person refuses or fails to comply with the
provisions of sub-section (2), the appropriate authority or
other person duly authorised by it under that sub-section
may take possession of the immovable property and may, for
that purpose, use such force as may be necessary.
(4) Notwithstanding anything contained in sub-section (2),
the appropriate authority may, for the purpose of taking
possession of any property referred to in sub-section (1),
requisition the services of any police officer to assist him
and it shall be the duty of such officer to comply with such
requisition.
(5) For the removal of doubts, it is hereby declared that
nothing in this section shall operate to discharge the
transferor or any other person (not being the Central
Government) from liability in respect of any encumbrances on
the property and, notwithstanding anything contained in any
other law for the time being in force, such liability may be
enforced against the transferor or such other person.
(6) Where an order under sub-section (1) of section 269UD is
made in respect of an immovable property, being rights of
the nature referred to in sub-clause (ii) of clause (d) of
section 269UA, such order shall have the effect of-
(a) vesting such right in the Central Government ; and
(b) placing the Central Government in the same position in
relation to such rights as the person in whom such a right
would have continued to vest if such order had not been
made.
(7) Where any rights in respect of any immovable property,
being rights in, or with respect to, any land or any
building or part of a building which has been constructed or
which is to be constructed, have been vested in the Central
Government under sub-section (6), the provisions of
sub-sections (1), (2), (3) and (4) shall, so far as may be,
have effect as if the references to immovable property
therein were references to such land or building or part
thereof, as the case may be.