https://www.taxtmi.com/caselaws?id=5402 Chapter XX-A of the Income-tax Act, 1961 permits acquisition of both proprietary and possessory interests in immovable property, with notice to occupants, objections, appeals, and vesting in the Central Government free from encumbrances once the acquisition order becomes final and possession is taken under section 269-I. The compensation provisions contemplate apportionment among persons entitled to an interest, but they do not preserve any right to remain in occupation. A tenant, including a statutory tenant protected by rent control law, is therefore treated as an occupant for notice purposes but cannot continue in possession after final acquisition and must deliver possession to the competent authority. en-us Tue, 17 Nov 1992 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5402 Chapter XX-A of the Income-tax Act, 1961 permits acquisition of both proprietary and possessory interests in immovable property, with notice to occupants, objections, appeals, and vesting in the Central Government free from encumbrances once the acquisition order becomes final and possession is taken under section 269-I. The compensation provisions contemplate apportionment among persons entitled to an interest, but they do not preserve any right to remain in occupation. A tenant, including a statutory tenant protected by rent control law, is therefore treated as an occupant for notice purposes but cannot continue in possession after final acquisition and must deliver possession to the competent authority. Case-Laws Income Tax Tue, 17 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5402