https://www.taxtmi.com/caselaws?id=277653 Under the Land Acquisition Act, 1894, receipt of compensation under protest is a condition precedent for maintainability of a reference under Section 18. The protest must exist at or before receipt of payment; a later protest, including one raised only in the reference application, is ineffective. The protest need not be in writing and may be oral if proved. A subsequent reference application by itself cannot be treated as proof that compensation was received under protest, because that would defeat the statutory bar in the second proviso to Section 31(2). en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 11 Jul 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277653 Under the Land Acquisition Act, 1894, receipt of compensation under protest is a condition precedent for maintainability of a reference under Section 18. The protest must exist at or before receipt of payment; a later protest, including one raised only in the reference application, is ineffective. The protest need not be in writing and may be oral if proved. A subsequent reference application by itself cannot be treated as proof that compensation was received under protest, because that would defeat the statutory bar in the second proviso to Section 31(2). Case-Laws Indian Laws Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277653