2012 (10) TMI 1260

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....r. Vinay Kuthiala, Senior Advocate with Mr. Gaurav Sharma, Advocate. For the Respondent : Mr. K.D. Sood, Senior Advocate with Mr. Sanjeev Sood, Advocate. ORDER Deepak Gupta, Judge (oral): Though these appeals stand admitted, formally no question of law has been framed. However, the following question of law arise for determination in this case: (1) Whether the interest granted to the lan....

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....n. However, interest paid on the excess amount under Section 28 of the 1894 Act depends upon a claim by the person whose land is acquired whereas interest under Section 34 is for the delay in making payment. This vital difference needs to be kept in mind in deciding this matter. Interest under Section 28 is part of the amount of compensation whereas interest under Section 34 is only for the delay ....

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....latium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act. 54. Section 45(5) read as a whole (including clause (c )] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Se....