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Issues: Whether, for the purpose of Section 23(1-A) of the Land Acquisition Act, the landowner is entitled to the additional amount at 12% per annum from the date of taking possession where possession was taken before publication of the notification under Section 4(1), but the award was made later.
Analysis: Section 23(1-A) was introduced to mitigate hardship caused when a landowner is deprived of the enjoyment of land but the award and payment are delayed. The expression "whichever is earlier" must be construed in the light of that remedial object and not in a manner that defeats compensation for the period during which the owner has already been dispossessed. Where possession is taken before publication of the Section 4(1) notification and the notification is not challenged as invalid, the claimant suffers loss of enjoyment from the date of dispossession and is entitled to the additional amount from that date until the award. A narrow construction would produce an unjust result inconsistent with the legislative purpose.
Conclusion: The landowners were entitled to additional amount at 12% per annum on the market value from the date of taking possession, even though the Section 4(1) notification was published later.