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    <title>2026 (4) TMI 505 - Supreme Court</title>
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    <description>Section 24(1)(a) of the 2013 land acquisition law applies where proceedings under the 1894 Act had commenced but no award was made before the 2013 Act came into force, so the award stage is governed by the 2013 Act while rehabilitation and resettlement entitlements are not retrospectively imported. An appeal under Section 74 is not excluded from the Limitation Act because the 2013 Act does not expressly bar it and Section 29(2) preserves Section 5. Delay in filing first appeals may therefore be considered on the basis of sufficient cause, and the High Court&#039;s refusal to condone delay was set aside.</description>
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    <pubDate>Mon, 09 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (4) TMI 505 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=789436</link>
      <description>Section 24(1)(a) of the 2013 land acquisition law applies where proceedings under the 1894 Act had commenced but no award was made before the 2013 Act came into force, so the award stage is governed by the 2013 Act while rehabilitation and resettlement entitlements are not retrospectively imported. An appeal under Section 74 is not excluded from the Limitation Act because the 2013 Act does not expressly bar it and Section 29(2) preserves Section 5. Delay in filing first appeals may therefore be considered on the basis of sufficient cause, and the High Court&#039;s refusal to condone delay was set aside.</description>
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      <pubDate>Mon, 09 Feb 2026 00:00:00 +0530</pubDate>
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