1995 (8) TMI 337

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..... the Act') acquiring a large extent of land for development of Delhi city was published on 6th April, 1964. The Land Acquisition Officer awarded compensation @ ₹ 5,000/- and ₹ 4,500/- per bigha by his award No.87 of 1980-81. On reference, the Civil Court, viz., the Additional District Judge, enhanced it by his award and decree dated 30th August, 1983 to ₹ 7,260/- and ₹ 7 .....

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..... nder Section 48 of the Stamp Act, by the Central Government fixing the market value for the purpose of registration at ₹ 60/- per sq. yard. This Court has considered the entire gamut of the operation of the relevant provisions of Stamp Act and S.23 (1) of the Act and held that the fixation by the Government of the amount under Stamp Act for fiscal purpose bears no relevance to determine the .....

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..... which the compensation was awarded @ ₹ 68,000/- per bigha for village Tughlakabad. That is also founded upon the circular issued by the Government on 26th March, 1966 referred to earlier and relates to a notification issued after about 10 years of the notifiction at hand. So this judgment also renders little assistance. Accordingly, the special leave petitions are dismissed. - - TaxTM .....

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