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8. When the matter travelled before the Division Bench of the High Court, the manner in which the appeals have been disposed of, in particular the issue of constitutional validity of Section 20 of the 1973 Act, is no different. The Division Bench noted the arguments of the parties and of the State in particular that the provisions of the 1973 Act enjoyed immunity in terms of Article 31C of the Constitution of India. While dealing with the argument, the Division Bench noted that the 1973 Act came into force on 29.10.19748 much before the 44th Amendment to the Constitution concerning Article 31C — on which date the provisions of Articles 19(1)(f) and 31 were in force. Having said that, the Division Bench then articulated the question to be answered in the appeals before it as follows:

“15. From the reading of the aforesaid paragraphs of the Judgment, we are of the opinion that it is for the State to demonstrate before the Court that amount fixed u/s 20 of the Act is not illusory and it is just and reasonable compensation.
16. The present Act cannot get any immunity under Article 31­C of the Constitution of India, since the present Act has been enacted prior to the 44th Amendment. If the present Act had been enacted after the 44th Amendment to the Constitution, we are of the view that the Judgment in K.T. PLANTATION PRIVATE LIMITED Vs. STATE OF KARNATAKA11 would squarely applicable. As stated supra, the present Act is enacted prior to the 44th amendment. In such circumstances, it is for the State that the amount fixed u/s 20 of the Act is the market value and it is clear as no land looser can be deprived of his property without paying the reasonable compensation. But unfortunately, in this case, State has not made any efforts before us to show that three hundred times of the assessment fixed by the Municipality would be the reasonable compensation or very near to the market value. In such circumstances, we are of the view that if the learned Single Judge has held Sec.20 of the Act as unconstitutional, we cannot lightly interfere with the same.” (emphasis supplied) 10 supra at Footnote No.9 11 supra at Footnote No.9 This is the entire discussion regarding the validity of Section 20 of the 1973 Act.

14. We are of the considered opinion that the High Court has dealt with the question of validity of Section 20 in a casual manner. That cannot be countenanced inasmuch as the Constitutional Court for answering the assail on this count, in the first place, need to examine the scheme of the 1973 Act, its objects and purposes as also the question: whether the payment of amount specified as three hundred times the property tax payable in respect of such land on the date of publication would be a permissible method of determination of the amount or is per se unjust, unfair or unreasonable? Concededly, there can be different methods for valuation of property, including the method of capitalisation value. Further, it has to be considered as to whether it is an objective method and not illusory (as it is the case of the State that the amount determined under Section 20 is quite substantial, i.e., Rs.3.52 crore), in the present case. Additionally, if the 1973 Act and the provisions are ascribable to the objective predicated in Article 39(b) of the Constitution, then it would get protection or immunity from challenge in terms of Article 14, 19 or 31 of the Constitution. Furthermore, even if the High Court was right in observing that the 1973 Act came into force prior to coming into force of 44th Amendment to the Constitution on 20.6.1979, it would make no difference as Article 31C was already in force with effect from 20.4.1972 to the extent it has been validated by this Court in His Holiness Kesavananda Bharati Sripadagalvaru21.