Appropriate authority.
269UB. (1) The Central
Government may, by order, publish in the Official Gazette,—
(a) constitute as many appropriate authorities, as
it thinks fit, to perform the functions of an appropriate authority under this
Chapter ; and
(b) define the local limits within which the
appropriate authorities shall perform their functions under this Chapter.
(2) An appropriate
authority shall consist of three persons, two of whom shall be members of the
Indian Income-tax Service, Group A, holding the post of Commissioner of
Income-tax or any equivalent or higher post, and one shall be a member of the
Central Engineering Service, Group A, holding the post of Chief Engineer or any
equivalent or higher post.
(3) In respect of any
function to be performed by an appropriate authority under any provision of
this Chapter in relation to any immovable property referred to in section 269UC, the appropriate authority referred
to therein shall,—
(a) in a case where such property is situate
within the local limits of the jurisdiction of only one appropriate authority,
be such appropriate authority ;
(b) in a case where such property is situate
within the local limits of the jurisdiction of two or more appropriate
authorities, be the appropriate authority empowered to perform such functions
in relation to such property in accordance with the rules 72 made in this behalf by the
Board under section 295.
Explanation.—For the purposes of
this sub-section, immovable property being rights of the nature referred to in
sub-clause (ii) of clause (d) of section
269UA 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 shall be
deemed to be situate at the place where the land is situate or, as the case may
be, where the building has been constructed or is to be constructed.
