Ministry's 2015 order makes Fourth Schedule enactments subject to RFCTLARR Act; Section 103 and Section 96 grant tax-exempt compensation

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC held that the Ministry's 2015 order brings enactments in the Fourth Schedule within the RFCTLARR Act for purposes of determination of compensation, rehabilitation, resettlement and related amenities; consequently compensation awarded by the acquiring authority under the National Highways Act, 1956 is governed by the RFCTLARR Act. Pursuant to Section 103, RFCTLARR Act operates in addition to other laws, and beneficiaries of compensation are entitled to the statutory benefits under Section 96, including exemption from income tax, stamp duty and fees. The substantial question of law is answered for the assessee and against the revenue: compensation received for acquired land is not exigible to tax.....