Smt. Pooja Garg, Bathinda vs Ito, Ward -1(3), Bathinda on 6 June, 2024
The Land Acquisition Collector has clearly held in his order that proprietary rights
of the acquired land shall vest in Central Govt, with effect from 07.11.2014.
However, Notification regarding amendment in section 105 of the RFTCLAAR
Act was issued on 31.12.2014, which was applicable from 01.01.2015. Hence,
even otherwise, the notification is not applicable in this case. He further
discussed that the facts of the instant appeal are similar to the facts of the
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ITA Nos. 517 to 519/Chandi/2022
Deepak Garg v. ITO & Ors.