1996 (4) TMI 10

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.... 134 ITR 428). The question in short is--whether the compensation awarded under the head "Fourthly" in sub-section (1) of section 23 of the Land Acquisition Act, 1894, does, or does not, represent the compensation for the land acquired. Section 23(1) reads as follows: "23. Matters to be considered in determining compensation.--(1) In determining the amount of compensation to be awarded for land....

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....any other manner, or his earning; fifthly, if, in consequence of the acquisition of the land by the collector, the person interested is compelled to change his residence or place of business, the reasonable expenses (if any) incidental to such change; and sixthly, the damage (if any) bona fide resulting from diminution of the profits of the land between the time of the publication of the dec....