https://www.taxtmi.com/caselaws?id=28724 A market committee entrusted by the Government with control and management of a local fund falls within the meaning of "local authority" under the Land Acquisition Act, 1894, because its finances and administration were subject to governmental supervision. On that basis, acquisition proceedings treating the committee as a local authority were upheld. The challenge based on acquisition of good agricultural land also failed, because the relevant Government order only required avoidance of such land where acquisition was absolutely unavoidable, and that discretionary assessment was left to the land acquisition authorities. No legal infirmity or fundamental right violation was shown, so the notification was sustained. en-us Wed, 17 Aug 1977 00:00:00 +0530 Thu, 25 Feb 2010 11:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28724 A market committee entrusted by the Government with control and management of a local fund falls within the meaning of "local authority" under the Land Acquisition Act, 1894, because its finances and administration were subject to governmental supervision. On that basis, acquisition proceedings treating the committee as a local authority were upheld. The challenge based on acquisition of good agricultural land also failed, because the relevant Government order only required avoidance of such land where acquisition was absolutely unavoidable, and that discretionary assessment was left to the land acquisition authorities. No legal infirmity or fundamental right violation was shown, so the notification was sustained. Case-Laws Income Tax Wed, 17 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28724