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of <h1>Immovable Properties Under This Chapter Cannot Be Acquired Elsewhere Until Acquisition Period Expires</h1> Immovable properties subject to acquisition under this Chapter cannot be acquired under the Land Acquisition Act, 1894, or any similar law for Union purposes unless the period for initiating acquisition proceedings under this Chapter has expired without such proceedings being initiated, or the competent authority has declared that the property will not be acquired under this Chapter. This provision ensures that properties identified under this Chapter for acquisition to counteract tax evasion are exclusively dealt with under the specified tax-related process before any other acquisition laws apply.
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