https://www.taxtmi.com/caselaws?id=355230 Section 24(2) of the 2013 Act was explained to mean that "paid" is distinct from "deposited"; compensation is treated as paid when it is tendered and made unconditionally available, and refusal by the landowner does not convert tender into non-payment. Deposit in court under section 31(2) of the 1894 Act is not included in "paid", although treasury or Collector deposit may operate as a valid mode for unclaimed compensation. The period during which acquisition proceedings were stayed by court order must be excluded when computing the five-year period, applying actus curiae neminem gravabit. Section 24 does not revive stale or barred claims, and Panchnama was recognised as a valid mode of taking physical possession. en-us Thu, 08 Feb 2018 00:00:00 +0530 Mon, 14 Jul 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355230 Section 24(2) of the 2013 Act was explained to mean that "paid" is distinct from "deposited"; compensation is treated as paid when it is tendered and made unconditionally available, and refusal by the landowner does not convert tender into non-payment. Deposit in court under section 31(2) of the 1894 Act is not included in "paid", although treasury or Collector deposit may operate as a valid mode for unclaimed compensation. The period during which acquisition proceedings were stayed by court order must be excluded when computing the five-year period, applying actus curiae neminem gravabit. Section 24 does not revive stale or barred claims, and Panchnama was recognised as a valid mode of taking physical possession. Case-Laws Indian Laws Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355230