TaxTMI 
TaxTMI 
1994 (11) TMI 370
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.... Gazette on 1-8-1989, in Veer Arjun (Hindi) on 10-8-1989 and in Patriot (English) on 8-8- 1989. In the chart showing the dates of publication of notification found in the counter-affidavit, no mention of the date of publication of the substance of Section 6 notification in the locality is made. Although notice was issued under Section 5-A, the respondent had not, admittedly, objected to the acquisition. Consequently, declaration came to be made. Pursuant to the notice served under Sections 9 and 10 the respondents had participated in the enquiry held by the District Land Acquisition Officer-cum-Land Acquisition Collector, Gurgaon, and the Award was made on 17-7-1991. It is stated in the counter-affidavit that since there was a dispute as to....
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....ation in the State Gazette under Section 4(1) was made on 25-10-1988 and in the newspapers on 16-11-1988, the publication of the substance of the notification in the locality was made after a lapse of six months, i.e., on 28-7-1989 and that, therefore, notification under Section 4(1) is also invalid. The contention is that the requirement of the publication in the locality of the notification under Section 4(1) has since been held to be mandatory by a decision of this Court, the ratio of that decision would be applicable to the publication of the substance of the declaration under Section 6 in the locality which is equally mandatory and non-compliance thereof renders it invalid. We find no force in any of the contentions of the respondent. ....
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....f by holding them to be mandatory, serious general inconvenience is caused to innocent persons or general public, without very much furthering the object of the Act, the same would be construed as directory. 6. In Raza Buland Sugar Co. Ltd. v. Municipal Board (AIR 1965 SC 895: (1965) 1 SCR 970) a Constitution Bench of this Court had to consider the question whether Section 135(3) read with Section 94(3) of the U.P Municipalities Act was mandatory or directory. The facts were that Rampur Municipality, by a special resolution, proposed to levy property tax on persons or a class of persons. Section 131(3) required that the Board shall pass a resolution and have it published in the manner prescribed in Section 94 of such proposed tax. Sectio....
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....ubject, it was held that though there was a technical defect inasmuch as the local paper in which the publication had been made, was in Urdu and not in Hindi, there was a substantial compliance and it was held to be directory and the tax imposed was upheld. 7. Therefore, the word 'shall'used in Section 4(1) should be construed to be mandatory because the requirement of Section 4(1) of the publication of the notification in the Gazette followed by their publication in the newspapers perhaps in some cases may not meet the needed purpose of notice to the owner or person claiming interest in the land proposed to be acquired. For instance, in rural areas most agriculturists may not read even the vernacular newspapers. Their fields are their w....
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.... of the land needed for the public purpose or for a company as made under Section 6(3) of the Act. Since there is an opportunity already given to the owner of the land or persons having interest in the land to raise their objections during the enquiry under Section 5-A, or otherwise in case of dispensing with enquiry under Section 5-A unless they show any grave prejudice caused to them in non-publication of the substance of the declaration under Section 6(1), the omission to publish the substance of the declaration under Section 6(1) in the locality would not render the declaration of Section 6 invalid. We are not intending to say that the officer should not comply with the requirement of law and it is their duty to do it. But their derelic....