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    <title>1992 (5) TMI 12 - PUNJAB AND HARYANA High Court</title>
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    <description>Chapter XXA of the Income-tax Act, 1961 was treated as a complete and self-contained acquisition code for immovable property, so compensation had to be determined under section 269J(1) without importing the amended Land Acquisition Act, 1894. The statutory scheme did not extend to solatium at 30 per cent, additional compensation, or other incidental claims under the Land Acquisition Act. Interest under section 269K(4) was payable only from the date of vesting, and vesting occurred on taking possession under the statute. Article 226 could not be used to enlarge the compensation or alter the statutory date of vesting.</description>
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    <pubDate>Mon, 04 May 1992 00:00:00 +0530</pubDate>
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      <title>1992 (5) TMI 12 - PUNJAB AND HARYANA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=21251</link>
      <description>Chapter XXA of the Income-tax Act, 1961 was treated as a complete and self-contained acquisition code for immovable property, so compensation had to be determined under section 269J(1) without importing the amended Land Acquisition Act, 1894. The statutory scheme did not extend to solatium at 30 per cent, additional compensation, or other incidental claims under the Land Acquisition Act. Interest under section 269K(4) was payable only from the date of vesting, and vesting occurred on taking possession under the statute. Article 226 could not be used to enlarge the compensation or alter the statutory date of vesting.</description>
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