9911796707
TMI Blog2012 (10) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr. K.D. Sood, Senior Advocate with Mr. Sanjeev Sood, Advocate. 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 land owner under Section 28 of the Land Acquisition Act, 1894 on the enhanced amount of compensat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in making payment after the compensation amount is determined. Interest under Section 28 is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Section 28 of the 1894 Act) becomes payable/paid under the 1894 Act at different stages, the recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in dispute." 4. In view of the aforesaid judgment of the Apex Court, this amount is to be treated as part of compensation itself and is not to be treated as interest. Therefore, the question of law framed above does not survive any more. 5. Accordingly, the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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