https://www.taxtmi.com/caselaws?id=25482 Under the Land Acquisition Act, title vests only in the statutory modes expressly provided by the Act. Section 16 contemplates vesting on the award and taking of possession, while section 17 applies only in specified urgency cases; mere voluntary delivery of possession, even during acquisition proceedings, does not itself cause statutory vesting. The doctrine of relation back was treated as inapplicable because bare prior possession is not the same as vesting by operation of law. On the stated facts, possession was not taken under section 17 and the award came later, so transfer and vesting were treated as occurring on the date of the award, attracting capital gains in that year. en-us Fri, 07 Nov 1986 00:00:00 +0530 Thu, 28 Jan 2010 18:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25482 Under the Land Acquisition Act, title vests only in the statutory modes expressly provided by the Act. Section 16 contemplates vesting on the award and taking of possession, while section 17 applies only in specified urgency cases; mere voluntary delivery of possession, even during acquisition proceedings, does not itself cause statutory vesting. The doctrine of relation back was treated as inapplicable because bare prior possession is not the same as vesting by operation of law. On the stated facts, possession was not taken under section 17 and the award came later, so transfer and vesting were treated as occurring on the date of the award, attracting capital gains in that year. Case-Laws Income Tax Fri, 07 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25482