(The civil appeal is from the judgment and order dated 18th February, 1982, of Madhya Pradesh High Court in Miscellaneous Appeal No.319 of 1976. The judgment of the-High Court is reported as Anadi Prakashan v. Inspecting Assistant Commissioner of Income-tax [1983] 144 ITR 79 (MP)).

Income-tax---

----Acquisition of immovable property---To counteract evasion of tax---Transfer deed---Consideration recited as Rs.49,000---Admission, by transferor and transferee that consideration that really passed was Rs.90,000---Acquisition by Government valid---[Validity of provisions in Ch. XX-A for acquisition by Government not considered]---Indian Income Tax Act, 1961, Ch. XX-A. S.269-C(2).

The appellant purchased a house under a registered sale-deed in which the consideration for the transfer was stated to be Rs.49,000. The Valuation Officer valued the house at Rs.85,600. Before the Inspecting Assistant Commissioner both the appellant and the transferor admitted that the consideration that really passed was. Rs.90,000. In view of the admission and other material the Inspecting Assistant Commissioner ordered the acquisition of the property under section 269-C of the Income Tax Act, 1961. On appeal, the Appellate Tribunal confirmed the order of acquisition; and, on further appeal, the High Court affirmed the order of the Appellate Tribunal. On appeal to the Supreme Court:

Held, affirming the decision of the High Court, that the acquisition was valid since the requirements of section 269-C(2) were satisfied.

[The Supreme Court also dismissed the writ petition of the appellant challenging the constitutional validity of Chapter XX-A of the Income Tax Act, 1961, having regard to the facts of the case and the fact that no

arguments were addressed to substantiate the plea that the provisions were unconstitutional.

Decision of the Madhya Pradesh High Court in Anadi Prakashan v. Inspecting Assistant Commissioner of Income-tax (1983) 144 ITR 79 affirmed.

The writ petition is under Article 32 of the constitution of India challenging the validity of Chapter XX-A of the Income Tax Act, 1961.

S.L. Aneja, Advocate for Appellants and Petitioners.

J. Ramamurthy, Senior Advocate (R. Ayyaam Perumaal and D.S. Mehra, Advocate with him), for Respondents (in both the matters).

ORDER

Civil Appeal No.2041 of 1982:

Taken on board with the consent of counsel for both the parties.

This appeal is preferred against the judgment of the Madhya Pradesh High Court see (1983) 144 ITR 79 dismissing the appeal preferred by the appellant under section 269-H (occurring in Chapter XX-A of the Income Tax Act, 1961.

The appellant purchased a house at Bhopal under a registered sale-deed dated 13th February, 1973. The consideration recited in the deed was Rs.49,000. Proceedings were taken under Chapter XX-A of the Income-tax Act with respect to the said property. The valuation officer of the Income-tax Department valued the house at Rs.85,600. Before the Inspecting Assistant Commissioner ("the I.A.C. ") both the appellant and the transferor admitted that the consideration that really passed between them, was in a sum of Rs.90,000. In view of this admission and also taking into consideration other material available before him, the Inspecting Assistant Commissioner ordered acquisition of the property by his order, dated 27th May, 1976. The appeal preferred to the Tribunal under section 269-G was dismissed. The appellant then carried the matter in further appeal to the High Court which too has been dismissed. Both the Tribunal and the High Court have relied upon the admission made by the appellant as well as , the transferor with respect to the actual consideration that passed between them.

We are unable to see any substance in this appeal. Once it is admitted by the appellant and also by the transferor that the consideration that really passed between them is Rs.90,000 while the document shows that the consideration is Rs.49,000 only, it is clear that the requirements of section 269-C(2) are satisfied. No other material is brought on record which should induce us to take a. different view. The appeal accordingly fails and is dismissed. No costs.

Writ Petition (C) No.3947 of 1982

This writ petition has been filed by the appellant in Civil Appeal No.2041 of 1982 challenging the constitutional validity of the provisions contained in Chapter XX-A. Having regard to the facts and circumstances of this case, we are not inclined to go into the question of the constitutional validity of the said Chapter XX-A, particularly in view of the fact that except generally saying that the provisions of the Chapter are unconstitutional, no arguments as such have been addressed by learned counsel to substantiate the said plea. The writ petition is accordingly dismissed. No costs.

M.B.A./240/T.F.Order accordingly.