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    <title>1989 (11) TMI 307 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=168478</link>
    <description>Transitional compensation provisions under the Land Acquisition Act, 1894 were construed purposively to avoid arbitrary distinctions. Enhanced solatium at 30 per cent was held applicable to an award made after 24 September 1984 in earlier commenced acquisition proceedings, because section 23(2) had to be read with the transitional scheme in section 30(2). By contrast, the additional amount at 12 per cent per annum under section 23(1A) was confined by section 30(1) to proceedings pending before the Collector on 30 April 1982 without award, or commenced after that date. As the acquisition began in 1967 and the Collector&#039;s award was made long before that cut-off, the additional amount was not payable.</description>
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    <pubDate>Thu, 30 Nov 1989 00:00:00 +0530</pubDate>
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      <title>1989 (11) TMI 307 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=168478</link>
      <description>Transitional compensation provisions under the Land Acquisition Act, 1894 were construed purposively to avoid arbitrary distinctions. Enhanced solatium at 30 per cent was held applicable to an award made after 24 September 1984 in earlier commenced acquisition proceedings, because section 23(2) had to be read with the transitional scheme in section 30(2). By contrast, the additional amount at 12 per cent per annum under section 23(1A) was confined by section 30(1) to proceedings pending before the Collector on 30 April 1982 without award, or commenced after that date. As the acquisition began in 1967 and the Collector&#039;s award was made long before that cut-off, the additional amount was not payable.</description>
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      <pubDate>Thu, 30 Nov 1989 00:00:00 +0530</pubDate>
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