Central Bank Of India vs Ravindra And Ors on 18 October, 2001
Paragraph '43' Central Bank of India Vs. Ravindra and Others
[(2002) 1 SCC 369].
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1 - 4 of 4 (0.23 seconds)The Assistant Commissioner,Gadag ... vs Mathapathi Basavannewwa And Others on 17 August, 1995
109. Moving further, we may note that the additional amount
payable under Section 30(3) of the Act, 2013 is neither an interest
nor solatium. It is an additional compensation designed to
compensate the owner of the land for the rise in price during the
pendency of the land acquisition proceedings. While interpreting
Section 23 (1A) of the Act, 1894, which is pari materia to Section
30(3) of the Act, 2013, it is held by the Apex Court in Assistant
Commissioner, Gadag Sub-Division, Gadag Vs. Mathapathi
Basavannewwa and Others [(1995) 6 SCC 355] that Section
23(1-A) was introduced by the legislature to mitigate the hardship
caused to the owners of the land and to offset the effect of inflation
and the rise in the value of properties, for the period commencing
from the date of Section 4(1) notification till the date of the award.
Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009
111. The Apex Court in the case of Commissioner of Income
Tax, Faridabad Vs. Ghanshyam [(2009) 8 SCC 412] while dealing
with the question as to whether the amount of additional
compensation under Section 23 (1-A) of the Act, 1894 and interest
thereon would be taxable as income, has held that:
State Of Tamil Nadu & Ors vs L. Krishnan & Ors on 17 January, 1996
"30. The additional amount payable under Section 23(1-A)
of the 1894 Act is neither interest nor solatium. It is an
additional compensation designed to compensate the owner
of the land, for the rise in price during pendency of the land
acquisition proceedings. It is measure to offset the effect of
inflation and the continuous rise in the value of properties
Page 8 of 13
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NEUTRAL CITATION
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(See State of T.N. v. L. Krishnan). Therefore, the amount
payable under Section 23 (1-A) of 1894 Act is an additional
compensation in respect to the acquisition and has to be
reckoned as part of the market value of the land.
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