https://www.taxtmi.com/caselaws?id=293153 Compensation under the 1894 acquisition law is treated as paid only when it is tendered to the persons interested and, where Section 31(2) applies, deposited in court; a deposit in the Government treasury is not a legal substitute. Applying Section 24(2) of the 2013 Act, the Court noted that the beneficial provision operates where an award was made five years or more before commencement and physical possession was not taken or compensation was not paid. On the stated facts, possession of open land was shown by panchnama, but treasury deposit still did not satisfy the statutory payment requirement. The acquisition therefore survived the challenge, while the High Court's declaration was upheld. en-us Fri, 09 Sep 2016 00:00:00 +0530 Tue, 26 Jan 2021 16:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293153 Compensation under the 1894 acquisition law is treated as paid only when it is tendered to the persons interested and, where Section 31(2) applies, deposited in court; a deposit in the Government treasury is not a legal substitute. Applying Section 24(2) of the 2013 Act, the Court noted that the beneficial provision operates where an award was made five years or more before commencement and physical possession was not taken or compensation was not paid. On the stated facts, possession of open land was shown by panchnama, but treasury deposit still did not satisfy the statutory payment requirement. The acquisition therefore survived the challenge, while the High Court's declaration was upheld. Case-Laws Indian Laws Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293153