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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :

        2013 (8) TMI 930 - SC - Indian Laws

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        Section 28A limitation runs from the court award date, not from knowledge of the award, under the Land Acquisition Act. Section 28A of the Land Acquisition Act, 1894 requires an application for re-determination of compensation to be filed within three months from the date ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Section 28A limitation runs from the court award date, not from knowledge of the award, under the Land Acquisition Act.

                            Section 28A of the Land Acquisition Act, 1894 requires an application for re-determination of compensation to be filed within three months from the date of the court award, excluding the day of pronouncement and the time needed to obtain a copy. The provision does not refer to the applicant's knowledge of the award, so the knowledge-based rule applied under Section 18 was held inapplicable. The Court reiterated that beneficial legislation cannot be extended beyond clear statutory language and that unambiguous limitation periods must be applied strictly. The limitation period therefore runs from the award date, not from the date of knowledge.




                            Issues: Whether the period of three months for making an application for re-determination of compensation under Section 28A of the Land Acquisition Act, 1894 commences from the date of the court award or from the date of knowledge of that award.

                            Analysis: Section 28A expressly requires an application to the Collector within three months from the date of the court award, excluding the day on which the award was pronounced and the time requisite for obtaining a copy. The provision contains no reference to the applicant's knowledge of the award. The rule relating to knowledge that applies in the context of Section 18 was held inapplicable, because Section 28A is a distinct remedy for persons who were not parties to the reference proceedings and the statute itself fixes the starting point of limitation. The Court also reiterated that beneficial legislation cannot be stretched beyond clear statutory language and that limitation must be applied strictly when the text is unambiguous.

                            Conclusion: The limitation period under Section 28A begins from the date of the court award and not from the date of knowledge. The delayed application was time-barred and the appeals failed.


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                            ActsIncome Tax
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