2016 (8) TMI 1185

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....NDENT: BY SR. GOVERNMENT PLEADER SRI. M.A. ASIF BY SRI. L. MOHANAN J U D G M E N T Mohan M. Shantanagoudar, Ag. CJ This writ appeal is filed against the common judgment of the learned Single Judge dated 23.5.2016 passed in W.P.(C) No.12485 of 2016 and connected cases. 2. Respondents 1 and 2 had lost their lands in the acquisition under the provisions of the Land Acquisition Act, 1894. ....

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....or stamp duty shall be levied on any award or agreement made under this Act, except under Section 46. It is not in dispute that Section 46 of the Act, 2013 is not applicable to the facts of this case. Hence, it is amply clear that as per Section 96 of the Act, 2013, exemption is provided from levying income tax and stamp duty. In an identical case, a Division Bench of this Court in W.A. No.1422....