https://www.taxtmi.com/caselaws?id=176403 Under Section 23 of the Land Acquisition Act, 1894, the additional amount under Section 23(1A) is calculated at 12% per annum only on the market value determined under Section 23(1), while solatium under Section 23(2) is a separate 30% statutory benefit for compulsory acquisition. The two components are independent and neither can serve as the base for the other. Accordingly, the additional amount is not payable on solatium, and both allowances remain confined to the market value of the acquired land. en-us Tue, 08 Feb 2011 00:00:00 +0530 Fri, 25 Dec 2015 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176403 Under Section 23 of the Land Acquisition Act, 1894, the additional amount under Section 23(1A) is calculated at 12% per annum only on the market value determined under Section 23(1), while solatium under Section 23(2) is a separate 30% statutory benefit for compulsory acquisition. The two components are independent and neither can serve as the base for the other. Accordingly, the additional amount is not payable on solatium, and both allowances remain confined to the market value of the acquired land. Case-Laws Indian Laws Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176403