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    Repatriation basis and FEMA penalty principles sustained despite no mens rea, with only reduced penalty granted.
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      Section 24(1)(a) of the 2013 Act applies where acquisition...

      Section 24(1)(a) and limitation condonation under land acquisition law support appeals on merits despite delay.

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      Indian LawsApril 8, 2026Case LawsSC
      Section 24(1)(a) of the 2013 Act applies where acquisition proceedings began under the 1894 Act but the award was made after the 2013 Act commenced; compensation must then be determined under the 2013 Act, while rehabilitation and resettlement entitlements are not retrospectively imported. Appeals from such awards are treated as first appeals under Section 74 of the 2013 Act, not under Section 54 of the 1894 Act. Section 74 does not expressly or impliedly exclude Section 5 of the Limitation Act, and Section 29(2) therefore permits condonation of delay. The delay in the first appeals was condoned, the contrary High Court rulings were set aside, and the matters were directed to proceed on merits.

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      ActsIncome Tax