https://www.taxtmi.com/caselaws?id=304020 Section 23(1-A) of the Land Acquisition Act, 1894 was treated as a substantive compensation-enhancing provision operating only to the extent of retrospectivity expressly granted by the 1984 Amendment. The Court stated that Section 30(1) controls the transitional reach of the amendment, so acquisitions where the notification and Collector's award both predated 30 April 1982 did not qualify for the additional amount merely because the reference court decided the matter later. The provision was held not to carry an independent retrospective operation beyond the statutory transition scheme, and the Kerala extension point was rejected as a bar to the limited retrospective effect expressly provided. The earlier contrary interpretation was referred for reconsideration by a larger Bench. en-us Tue, 17 Dec 1991 00:00:00 +0530 Thu, 01 Sep 2022 16:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304020 Section 23(1-A) of the Land Acquisition Act, 1894 was treated as a substantive compensation-enhancing provision operating only to the extent of retrospectivity expressly granted by the 1984 Amendment. The Court stated that Section 30(1) controls the transitional reach of the amendment, so acquisitions where the notification and Collector's award both predated 30 April 1982 did not qualify for the additional amount merely because the reference court decided the matter later. The provision was held not to carry an independent retrospective operation beyond the statutory transition scheme, and the Kerala extension point was rejected as a bar to the limited retrospective effect expressly provided. The earlier contrary interpretation was referred for reconsideration by a larger Bench. Case-Laws Indian Laws Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304020