1996 (4) TMI 10 - SC - Income Tax

Whether the compensation awarded under the head Fourthly in sub-section (1) of section 23 of the Land Acquisition Act, 1894, does, or does not, represent the compensation for the land acquired - HC has held rightly, that the amount awarded under the said head stands on the same footing as the amount awarded under any other head in the said sub-section & that no distinction as between them is permissible. All of them represent the compensation awarded for the land acquired under the Act

Summary

The Supreme Court dismissed the appeals against the Karnataka High Court judgment regarding compensation under the Land Acquisition Act, 1894. The Court held that compensation under all heads in section 23(1) represents the compensation for the acquired land. The judgment favored the Revenue and dismissed the appeals with no costs.