Chapter XX-C of the Income-tax Act, 1961 incorporates the Provision of purchase by Central Government of immovable property in certain cases of transfer. The provisions are palpably illegal and untenable although they have not been held as unconstitutional in toto. But the whole chapter is unashamedly an exercise in authoritarianism and arbitrariness. It precisely bestows on the Government right to purchase any property covered by the various provisions of the Chapter for the consideration for which it is proposed to be transferred. The provisions may be technically alright but are per se messy and most of the people feel incensed about these provisions. The action under these provisions appears drastic in a democratic republic having written Constitution, but the Government is not the one to give in so quickly and it stubbornly refuses to do away with undemocratic provisions and only takes to churning out new laws all nonchalantly. In India stability is an anathema to tax administr ....