Special acquisition code under the Income-tax Act bars importing Land Acquisition Act benefits for enhanced compensation and interest.

Chapter XXA of the Income-tax Act, 1961 was treated as a complete and self-contained acquisition code for immovable property, so compensation had to be determined under section 269J(1) without importing the amended Land Acquisition Act, 1894. The statutory scheme did not extend to solatium at 30 per cent, additional compensation, or other incidental claims under the Land Acquisition Act. Interest under section 269K(4) was payable only from the date of vesting, and vesting occurred on taking possession under the statute. Article 226 could not be used to enlarge the compensation or alter the statutory date of vesting.

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Issues: Whether, in proceedings for compulsory acquisition of immovable property under Chapter XXA of the Income-tax Act, 1961, the amended provisions of the Land Acquisition Act, 1894 applied so as to justify enhanced compensation, solatium at 30 per cent, additional amounts, interest from an earlier date, and an earlier date of vesting.

Analysis: The acquisition provisions contained in Chapter XXA were held to form a complete and self-contained code for acquisition of immovable property. The statute itself provided the manner of determining compensation under section 269J(1), and it did not incorporate the amended provisions of the Land Acquisition Act, 1894 for awarding solatium, additional compensation, or other incidental claims. Under section 269K(4), interest was payable from the date on which the property vested in the Central Government, and vesting occurred only on taking possession under the statute. Since the statute fixed both the method of compensation and the date of vesting, Article 226 could not be invoked to import another enactment to enlarge the compensation payable under Chapter XXA.

Conclusion: The amended Land Acquisition Act, 1894 was held inapplicable to acquisition under Chapter XXA of the Income-tax Act, 1961, and the claim for enhanced compensation, higher solatium, earlier vesting, and additional interest failed.

Ratio Decidendi: Where a special acquisition scheme in the Income-tax Act, 1961 provides a complete mechanism for compensation and vesting, the provisions of the Land Acquisition Act, 1894 cannot be imported to enlarge the statutory compensation payable.

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