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TMI Blog2016 (1) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... e right of the petitioner for further determination of compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (hereinafter referred to as 'the 2013 Act'). 3. The writ petitioner's property comprised in Survey Nos.978/20, 31, 37 and 38 of Nemom Village in Thiruvananthapuram District was notified for acquisition for widening Karamana to Kaliyikkavila National Highway. Notification under Section 4(1) of the Land Acquisition Act, 1894 (hereinafter referred to as 'the 1894 Act') was issued on 09/08/2012. Declaration under Section 6 was issued on 17/03/2013. However, award under Section 11 could not be prepared before enforcement of the 2013 Act, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examine as to the legality, propriety and sustainability of the proceedings and issue a writ of certiorari quashing Exhibits-P11 & P12 and the proceedings culminating therein; ii) Issue a writ of mandamus or other appropriate writ, order or direction, commanding the respondents 1 and 2 to pursue proceedings regarding determination and payment of compensation in respect of acquisition of petitioner's property strictly complying with the mandatory provisions of law and complete the same without delay; iii) Issue a writ of mandamus or other appropriate writ, order or direction, commanding the respondents to ensure deposit of the compensation amount for the acquired portion of land and building strictly in terms of the negotiated settleme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n included. But, in Ext.R2(c), 100% solatium has been awarded, which clearly indicates that the award is passed under the new Act and that it was under some mistake that it has been mentioned that the award is under Section 11(2) of the 1894 Act. It is submitted that the award having been made, if the petitioner is aggrieved by the same, it is open for him to make a reference under Section 18 of the 1894 Act. It is submitted that the amount has been deposited. The learned Government Pleader, however, does not dispute the fact that under the 2013 Act, no deduction under the Income Tax Act is permissible. 8. We have considered the submission of the learned counsel for the parties and perused the records. 9. It is clear from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the beneficiaries, then, all beneficiaries specified in the notification for acquisition under Section 4 of the said Land Acquisition Act, shall be entitled to compensation in accordance with the provisions of this Act." In accordance with Section 24(1)(a), all provisions of 2013 Act relating to the determination of compensation shall apply. Thus, there cannot be any dispute regarding the statutory scheme that the award which is prepared after 01/01/2014 has to be under the 2013 Act. 10. It is submitted by the learned Government Pleader that the valuation statement and award at Annexures R2(a) and R2(c) are under the new Act. A perusal of the statement of valuation as well as the award under Annexures R2(a) and R2(c) indicate that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the matter be referred by the Collector for the determination of the Authority, as the case may be, whether his objection be to the measurement of the land, the amount of the compensation, the person to whom it is payable, the rights of Rehabilitation and Resettlement under Chapters V and VI or the apportionment of the compensation among the persons interested: Provided that the Collector shall, within a period of thirty days from the date of receipt of application, make a reference to the appropriate Authority: Provided further that where the Collector fails to make such reference within the period so specified, the applicant may apply to the Authority, as the case may be, requesting it to direct the Collector to make the reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference under Section 64 of the 2013 Act. In so far as deduction of income tax has been made in the award, it is clear that Section 96 of the 2013 Act provides as follows: "96. Exemption from income-tax, stamp duty and fees.- No income-tax or stamp duty shall be levied on any award or agreement made under this Act, except under Section 46 and no person claiming under any such award or agreement shall be liable to pay any fee for a copy of the same." 13. The learned Government Pleader also does not dispute the statutory scheme as delineated under Section 96 and submits that a direction can be issued by this Court for payment of the amount without any deduction towards income tax. In view of the foregoing discussion, interests of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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