2014 (5) TMI 1200

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....is Court and more recently the issue has been examined by brother K.Kannan, J. In CR No.7740 of 2012 titled Jagmal Singh and another vs. State of Haryana and another decided on July 18, 2013 in which the following observations have come:- "The issue whether the interest which is paid on the compensation assessed by applying parameters under Section 23 of the Land Acquisition Act is not any longer res integra. There are two stands of views on the subject. In Rakesh Kumar & Ors. Vs. Haryana State Industrial & Infrastructure Development Corporation Ltd. (HSIDC) & Ors , CWP No. 14935 of 2011 decided on 17.8.2011, a Division Bench while addressing the issue of whether TDS would require to be deducted for compensation assessed, has obser....

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....dabad Vs. Gaushyam in Civil Appeal No.4401 of 2009 decided on 16.7.2009 it has to be examined. The following observation is relevant:- "It is true that "interest" is not compensation. It is equally true that Section 194 LA of the 1961 Act refers to compensation. But as discussed hereinabove, we have to go by the provisions of the 1894 Act, which awards "interest" both as an accretion in the value of the lands acquired and interest for undue delay. Interest under Section28 unlike interest under Section 34 is an accretion to the value, hence it is a part of enhanced compensation or consideration which is not the case with interest under Section34 of the 1894 Act." It is clear from the observations of the Supreme Court that i....