1983 (1) TMI 2 - HC - Income Tax

Summary

The High Court of Andhra Pradesh held that payment of compensation in instalments for land acquired under the Land Acquisition Act is unconstitutional if the landholder is below the ceiling limit and personally cultivates the land. The court ruled that such landholders are entitled to receive market value compensation in a lump sum. The Full Bench decision is binding on all courts unless there are doubts about its correctness. The court directed payment of compensation in lump sum within three months.