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Issues: Whether the award of the Tribunal under the Calcutta Improvement Act, 1911, as modified by Act 18 of 1911, could be carried in appeal to His Majesty in Council by reason of the later amendment made to the Land Acquisition Act, 1894.
Analysis: The local Act constituted a special code for acquisition under the Improvement Trust and expressly excluded Section 54 of the Land Acquisition Act, 1894, while making the Tribunal's award final save for the limited appeal to the High Court created by the modifying enactment. The later insertion of Section 26(2) into the Land Acquisition Act, 1894, was not expressly made applicable to the local Act and could not be treated as incorporated into a prior statute that had adopted only the then-existing provisions of the general Act by reference. The special provisions of the local code therefore controlled, and the principle that a general amendment does not override a special incorporated scheme applied.
Conclusion: The appeal to His Majesty in Council was not competent and the appeals were barred.
Final Conclusion: The local acquisition scheme remained self-contained and excluded any further appeal beyond the High Court, so the consolidated appeals failed.
Ratio Decidendi: Where a special statute incorporates provisions of a general statute by reference, later amendments to the general statute do not become part of the special statute unless expressly adopted, and a special finality provision prevails over any inconsistent general amendment.