In Rajasthan Housing Board vs. Chandi Bai, the Supreme Court while setting aside a judgment of the Rajasthan High Court observed that a civil suit to question notification issued under Section 4 and declaration under Section 6 of the Land Acquisition Act, 1894 is not maintainable and only remedy left to the aggrieved party is to file a writ petition before the high court under Article 226 of the Constitution of India or to approach the Supreme Court.
The division Bench of the Delhi High Court in Pr.Commissioner of Wealth Tax vs. Raghu Hari Dalmia held that a valuation report made by a registered valuer once adopted shall be in effect for four assessment years unless an event has occurred whereby the value is increased or decreased. The High Court made it clear that the event of “search” under Section 132 of the Income Tax Act, 1961 cannot compel the assessee to undertake a fresh valuation.
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