https://www.taxtmi.com/caselaws?id=471057 Land-acquisition compensation claims should not lose substantive entitlement to just compensation solely because of delay in filing or refiling where the acquisition authority suffers no prejudice, since market value is determined as of the preliminary-notification date. Delay-related equities may be addressed by withholding interest on enhanced compensation and statutory amounts for the delayed period. Market-value escalation must reflect proven development potential: agricultural land acquired for rehabilitation with potential for conversion into building sites warranted cumulative annual escalation at 10% rather than 5%, resulting in enhanced compensation. en-us Tue, 30 Jul 2019 00:00:00 +0530 Wed, 19 Aug 2026 16:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471057 Land-acquisition compensation claims should not lose substantive entitlement to just compensation solely because of delay in filing or refiling where the acquisition authority suffers no prejudice, since market value is determined as of the preliminary-notification date. Delay-related equities may be addressed by withholding interest on enhanced compensation and statutory amounts for the delayed period. Market-value escalation must reflect proven development potential: agricultural land acquired for rehabilitation with potential for conversion into building sites warranted cumulative annual escalation at 10% rather than 5%, resulting in enhanced compensation. Case-Laws Indian Laws Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471057