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    <title>1972 (12) TMI 82 - Supreme Court</title>
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    <description>Amended compulsory acquisition provisions that fixed compensation on a lower market-value basis and denied the statutory solatium were treated as discriminatory because similarly situated landowners were placed under different compensation regimes merely by reason of the acquiring authority or the stated public purpose. The analysis applies the Article 14 test of intelligible differentia and rational nexus, and concludes that such a classification is arbitrary where the owner receives no direct corresponding benefit from the scheme. The discussion aligns with prior authority that differential treatment in acquisition compensation offends the equality clause.</description>
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      <title>1972 (12) TMI 82 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=183930</link>
      <description>Amended compulsory acquisition provisions that fixed compensation on a lower market-value basis and denied the statutory solatium were treated as discriminatory because similarly situated landowners were placed under different compensation regimes merely by reason of the acquiring authority or the stated public purpose. The analysis applies the Article 14 test of intelligible differentia and rational nexus, and concludes that such a classification is arbitrary where the owner receives no direct corresponding benefit from the scheme. The discussion aligns with prior authority that differential treatment in acquisition compensation offends the equality clause.</description>
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      <pubDate>Mon, 11 Dec 1972 00:00:00 +0530</pubDate>
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