TaxTMI 
TaxTMI 
1905 (3) TMI 1
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....Land Acquisition Act, 1894 (which extends to the whole of British India). The facts of the case are not in controversy. 2. The appellant is owner of certain houses and premises adjacent to the office of the Bank of Bengal in Calcutta. The bank, desiring to extend its office, negotiated with the appellant for the acquisition of his property; but, failing to come to terms, it set in motion the machinery of the Land Acquisition Act, 1894. The bank is a company in the sense of that Act; and it applied for and obtained the declaration (now sought to t be set aside) that the appellant's land was "needed" in the sense of the Act. The first of the two questions in controversy is whether, before this declaration was issued, an inquiry had bee....
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....h inquiry shall be held by such officer and at such time and place as the local Government shall appoint. (3.) Such officer may summon and enforce the attendance of witnesses and compel the production of documents by the same means and, as far as possible, in the same manner as is provided by the Code of Civil Procedure in the case of a Civil Court. 4. Now, upon the face of this enactment, there is no provision requiring or implying the presence or the knowledge of the owner of the land. The theory of the section would seem to be that the Government, through its officer, is to direct its, attention to public interests, and it is significant that neither promoter on the one hand, nor possible objector on the ot....
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....therein mentioned (such time not being earlier than fifteen days after the date of publication of the notice), and to state the nature of their respective interests in the land and the amount and particulars of their claims to compensation for such interests, and their objections (if any) to the measurements made under Section 8. The Collector may in any case require such statement to be made in writing and signed by the party or his agent. (3.) The Collector shall also serve notice to the same effect on the occupier (if any) of such land and on all such persons known or believed to be interested therein, or to be entitled to act for persons so interested, as reside, or have agents authorized to receive service o....
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....upt or fraudulent, and the objection is based and depends upon the theory that the inquiry by the Collector was a judicial proceeding, and that the rules of judicial proceedings apply. The argument of the appellant starts from the word "award" (which is used to describe the conclusion of the Collector), and has nothing else to support it. When the sections relating to this matter are read together, it will be found that the proceedings resulting in this "award" are administrative and not judicial; that the "award" in which the inquiry results is merely a decision (binding only on the Collector) as to what sum shall be tendered to the owner of the lands; and that, if a judicial ascertainment of value is desired by the owner, he can obtain it....