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    <title>1981 (2) TMI 242 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>In land acquisition references, the acquiring company&#039;s statutory right under Section 50(2) to appear and adduce evidence on compensation does not automatically confer a right to be impleaded as a party under Order I Rule 10. The Court&#039;s procedural powers under Section 53 of the Land Acquisition Act operate subject to the Act, and impleadment is treated as distinct from the limited right of participation in compensation proceedings. Where Supreme Court decisions of co-equal Benches conflict, the later decision is not followed merely because of chronology; the High Court should prefer the ruling that is more accurately reasoned and more fully states the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183560</link>
      <description>In land acquisition references, the acquiring company&#039;s statutory right under Section 50(2) to appear and adduce evidence on compensation does not automatically confer a right to be impleaded as a party under Order I Rule 10. The Court&#039;s procedural powers under Section 53 of the Land Acquisition Act operate subject to the Act, and impleadment is treated as distinct from the limited right of participation in compensation proceedings. Where Supreme Court decisions of co-equal Benches conflict, the later decision is not followed merely because of chronology; the High Court should prefer the ruling that is more accurately reasoned and more fully states the law.</description>
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