https://www.taxtmi.com/caselaws?id=187096 Circle rates fixed for stamp duty purposes are not a reliable basis for determining market value in land acquisition; valuation must be made under ordinary acquisition principles, including comparable sales and the Section 4(1) notification date. Where adjoining villages have similar potential and no material distinction is shown, a uniform rate may be applied. Transitional benefits under the 1984 Land Acquisition Amendment depend on the relevant award dates: solatium and interest may be granted where the statutory conditions are met, even in the acquiring body's appeal without a claimant's separate cross-objection, but additional amount under Section 23(1-A) is unavailable if the cut-off is not satisfied. Limited separate compensation may also be paid for acquired wells, tubewells and orchards where justified. en-us Fri, 26 Sep 2008 00:00:00 +0530 Mon, 10 Oct 2016 12:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187096 Circle rates fixed for stamp duty purposes are not a reliable basis for determining market value in land acquisition; valuation must be made under ordinary acquisition principles, including comparable sales and the Section 4(1) notification date. Where adjoining villages have similar potential and no material distinction is shown, a uniform rate may be applied. Transitional benefits under the 1984 Land Acquisition Amendment depend on the relevant award dates: solatium and interest may be granted where the statutory conditions are met, even in the acquiring body's appeal without a claimant's separate cross-objection, but additional amount under Section 23(1-A) is unavailable if the cut-off is not satisfied. Limited separate compensation may also be paid for acquired wells, tubewells and orchards where justified. Case-Laws Indian Laws Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187096