https://www.taxtmi.com/caselaws?id=40335 The proviso to section 6(1) of the Land Acquisition Act, 1894 fixes a mandatory time limit for issuing a declaration with reference to the section 4(1) notification date, and only the period expressly excluded by Explanation 1, namely a court-ordered stay of proceedings under that notification, can be ignored. A fresh section 6 declaration cannot be issued after that period merely because an earlier declaration was quashed, and the court cannot supply an omitted exception or extend time on grounds of convenience. The contrary line of authority was overruled, though the ruling was applied prospectively to protect cases where awards had already been made and compensation paid. en-us Wed, 13 Mar 2002 00:00:00 +0530 Wed, 01 Oct 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40335 The proviso to section 6(1) of the Land Acquisition Act, 1894 fixes a mandatory time limit for issuing a declaration with reference to the section 4(1) notification date, and only the period expressly excluded by Explanation 1, namely a court-ordered stay of proceedings under that notification, can be ignored. A fresh section 6 declaration cannot be issued after that period merely because an earlier declaration was quashed, and the court cannot supply an omitted exception or extend time on grounds of convenience. The contrary line of authority was overruled, though the ruling was applied prospectively to protect cases where awards had already been made and compensation paid. Case-Laws VAT / Sales Tax Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40335