9911796707
TMI Blog1992 (11) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... 76 (hereinafter referred to as Act 33 of 1976). The assessee is the owner of open and vacant land bearing No. 52/5 (portion) situated at Ballygunge Circular Road, Calcutta admeasuring 1539.18 sq.m. i.e. 23 cottahs. The said land is affected under the provisions of Act 33 of 1976 and the assessee had filed a statement of excess vacant land under section 6 of the said Act. According to the assessee since the land was affected under Act 33 of 1976 and being in excess of the ceiling limit laid down under the said Act he was entitled to compensation under section 11 of the said Act which is 10 per sq.m. The value thus returned for the said land was Rs. 6,650. The assessing officer did not agree with the assessee and adopted the values much highe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lienate the said vacant land in any manner. The Registering authority under Act 33 of 1976 has also been prohibited from registering any transfer deed or document in respect of excess vacant land which is affected under the provisions of Act 33 of 1976. The assessee, therefore, submitted the assessee's counsel, is not the freehold owner of the excess vacant land and the assessee having declared before competent authority under Act 33 of 1976 that it holds excess vacant land the only thing available to the assessee was a right to receive compensation from the Government under section 11 of the said Act. The Assessing Officer as well as the Appellate Commissioner have failed to take note and consider these impedements and depressing factors w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the provisions of section 11 compensation is to be awarded to those persons whose excess vacant land is acquired by and vests in the Govt. as per section 10(3) of the Act 33 of 1976. This vesting of the excess vacant land under section 10(3) takes effect after a notification is published under section 10(1) of the Act 33 of 1976. The assessee has not led any evidence to show that the-competent authority under Act 33 of 1976 has worked out the excess vacant land and published notification as mandatorily laid down under section 10(1) of the Act 33 of 1976. We do not find any material or evidence that after the publication of the notification under section 10(1) the questioned land vested in the State Govt. as laid down under section 10(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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