TaxTMI 
TaxTMI 
1995 (11) TMI 446
X X X X Extracts X X X X
X X X X Extracts X X X X
....e deed dated March 15, 1961 and 1.9, 2.4 and 1.16 bighas of land on March 27, 1961 constituting a total extent of 4 acres 3025 square yards from the erstwhile owner of the land. The Stat Government issued on August 13, 1962 what is known as "Land Policy" in which it was stated that the lands falling within the limits of Ghaziabad Municipality may be acquired in the first instance, under the Act; that the Trust should make external development of the entire area and also internal development in certain categories of cases the details whereof are mentioned in the Schedule appended thereto and directed that "lease out the plotted area to the persons from whom the land was acquired by charging premium which shall be equal to th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the sale deed of the land purchased by her vide communication dated April 18, 1974. By letter dated May 6, 1974, the Trust informed her that since she had purchased the land after notification under Section 4 [1] had already been published, she was not eligible for allotment and accordingly the Trust had returned the amount deposited by her by a cheque dated June 3, 1974. Thereafter, the appellant filed Miscellaneous Writ Petition No.4517 of 1974 in the Allahabad High Court which was dismissed on November 29, 1977. When the matter was heard on August 29, 1995 by this Court, it transpired that after the policy was issued, the State Government issued two G.Os. dated December 8, 1971 and June 2, 1972 providing guidelines for implementation ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and with whom agreements have been entered into, although they have purchased the land after the issue of Notification under section 4 of the Land Acquisition Act." Shri G.L. Sanghi, learned senior counsel appearing for the appellant contended that the owner of the land is entitled under the policy for the allotment of the land in terms of three categories enumerated in the Land Policy. Admittedly, the appellant falls in category [2]. Had the owner claimed under the Land Policy, the Trust would be enjoined to allot the land in terms of the Policy with a right to the owner to sub-lease the same. In consequence, it makes little difference if the subsequent purchaser steps into the shoes of the owner and lays claim for allotment. The onl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n 4 [1] is notice to everyone that the land is needed or is likely to be needed for public purpose and the acquisition proceedings points out an impediment to anyone to encumber the land acquired thereunder. It authorizes the designated officer to enter upon the land to do preliminaries etc. Therefore, any alienation of land after the publication of the notification under Section 4 [1] does not bind the Government or the beneficiary under the acquisition. On taking possession of the land, all rights, titles and interests in land stand vested in the State, under Section 16 of the Act, free from all encumbrances and thereby absolute title in the land is acquired thereunder. If any subsequent purchaser acquires land, his/her only right would b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Policy; and [iii] the agreements have already been entered into; in other words, lease deeds were executed in favour of the allottees. Although they purchased the land after the issue of the notification under Section 4 [1], the benefits would be given to them. It is seen that it is not a general policy nor is it in supersession of the earlier policy but is a classificatory one. In other words, it intends to deal with only limited collateral contingent circumstance. In this case, though the appellant had applied within time to avail of the benefits of the Land Policy and she was asked to deposit the compensation received for the land acquired, the Trust was not in know of the fact that the appellant had purchased the land after the publica....