1984 (8) TMI 26

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....ppellate Assistant Commissioner ? " The controversy in this case was concerned with whether the assessee, whose name is Shri Ramadhar was entitled to the gain resulting from acquisition of land situated in Bagh Majlis Sarai situated at village Wazirpur, Delhi, or whether that gain was to go to the firm, M/s. Ramadhar and Company, of which he was a partner. The facts were that a firm of this name which had six partners, originally purchased the land for a sum of Rs. 10,740 on April 9, 1957. This firm was a coloniser and dealing in purchase of land and conversion into plots and sale of the same. The firm was dissolved on May 4, 1962, and thereafter the assessee himself became its sole proprietor. On December 1, 1962, a new firm was constit....

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....ell as the partnership on the same income. Turning now to the sections involved in this case, it may be noticed that the enquiry into the amount that is to be given by way of compensation for an acquisition under the Land Acquisition Act has to be held by the Collector under section 11 of the Act by following the procedure mentioned therein. The determination of the rate of compensation, the persons to be granted compensation and other details mentioned in section 11 results in an award which is made by the Collector. Such an award has to be filed in the Collector's office and a notice has to be given to the persons interested who are not present personally or through their representative when the award is made. This is stated in section....