Supreme Court · 1992 INSC 313 · Decided 17 November 1992
C.B. Gautam v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 313 · [1992] SUPP. 3 S.C.R. 12
- Case number
- TRANSFERRED CASE (CIVIL) No. 26/1987
- Decided
- 17 November 1992
- Bench
- M.H. KANIA, J.S. VERMA, S.C. AGRAWAL, YOGESHWAR DAYAL, A.S. ANAND (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(1)(g); Transfer of Property Act; Income Tax Act
Headnote
Income Tax Act, 1961: Chapter XX-C-Sections 269-UD, 269 UE-Compulsory pre-emptive purchase of property by Government to check C tax evasiori-Constitutional validity of-Reasons for such purchase recorded-Whether a substitiite for opportunity of hean"ng-Such reasons to be inc01porated in the portunity to show cause+-Need for-Vesting of property in Central Govern­ ment-'Free from all encumbrances' -Whether violative of Article 14 of the D Constitution-Whether could be read down-Monthly tenancies in such properties-Whether terminated on" acquisition by
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