Fair
Compensation and Transparency in Land Acquisition,
Rehabilitation and Resettlement Act, 2013 (‘ RFCTLARR
Act, 2013 ’ for short), took note of the sale exemplars
which were ... dated 01.02.2016 was fixed and
considering the fact that Section 26 of RFCTLARR Act,
2013 provides for awarding the higher of the value, the
SLAO
Land
Acquisition, Rehabilitation and Resettlement Act,
2013 (hereinafter referred to as RFCTLARR Act, 2013 ')
regulated by Section 24(1)(a) , whether the crucial date ... date from which the additional amount
payable U/s 30(3) of RFCTLARR Act, 2013 @ 12% P.A.
is to be calculated shall
Acquisition,
Rehabilitation and Resettlement Act, 2013 (hereinafter referred to as "the
RFCTLARR Act, 2013 "), assailing the correctness of the awards passed ... period in accordance with Section 70(2)
and 70(3) of the RFCTLARR Act, 2013.
4.4 Heard the learned counsel representing both the parties
Rehabilitation and Re-settlement
Act, 2013 (hereinafter referred to as 'the RFCTLARR Act, 2013 ')
assailing the correctness of a common award passed ... hereinafter referred to as 'the
1894 Act') and the RFCTLARR Act, 2013 . The notification under
Section 4 and 6 were issued under
Acquisition, Rehabilitation and
Resettlement Act, 2013 (hereinafter referred to as "the RFCTLARR Act,
2013 "). Section 24 of the RFCTLARR Act, 2013 provides that ... acquired land during the transitional
period, all the provisions of the RFCTLARR Act, 2013 relating to the
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subject to fulfilment of certain conditions for specified urban
land).
2. The RFCTLARR Act which came into effect from Is1 January, 2014, in section ... award or agreement made
(except those made under section 46 ) under the RFCTLARR Act . Therefore,
compensation received for compulsory acquisition of land under the RFCTLARR
Land
Acquisition, Rehabilitation and Resettlement Act 2013 (hereinafter
referred to as 'RFCTLARR') but the Assessing Officer had not followed
the binding Circular ... Gain shown by assessee in its return of
income in view of RFCTLARR Act . But as per the
award letter of the office of competent
Resettlement Act, 2013 (30 of 2013)
(hereinafter referred to as "the
RFCTLARR Act ") came into effect from 1-
1-2014;
And whereas ... section (3) of
Section 105 of the RFCTLARR Act
provided for issuing of notification to
make the provisions of the Act relating
to the determination
Land Acquisition,
Rehabilitation and Resettlement Act,
2013 (hereinafter referred to as
RFCTLARR Act, 2013 ') regulated by
Section 24(1)(a) , whether the crucial
date ... date from which the
additional amount payable U/s 30(3)
of RFCTLARR Act, 2013 @ 12% P.A.
is to be calculated shall
Resettlement Act,
2013 (30 of 2013) (hereinafter referred to as the
RFCTLARR Act ) came into effect from 1st
January, 2014;
And whereas, sub-section ... Section 105
of the RFCTLARR Act provided for issuing of
notification to make the provisions of the Act
relating to the determination of the compensation
