section 28 of land acquisition act

Sections 39 to 42 not to apply whcre government bound by agreement 10 provide land for companies 24 44. Section 28 in The Land Acquisition Act, 1894. 48/2020-Customs (ADD), Dated: 30.12.2020, Notification  No. 54. Compensation under the Land Acquisition Act. The relevant provision in this regard is Section 28A of the Land Acquisition Act, as amended in 1984. Land Acquisition (Just Terms Compensation) Amendment Act 2016 No 59 [NSW] The Legislature of New South Wales enacts: 1 Name of Act This Act is the Land Acquisition (Just Terms Compensation) Amendment Act 2016. 1504 of 2017 dated 15.09.2017, as under: “(2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition Act and the law laid down by this Court in ‘Commissioner of Income Tax, Faridabad V. Ghanshyam (HUF) ‘ [2009 (8) SCC 412] in order to ascertain whether the interest given under the said provision amounts to compensation or not. Compensation against such acquisition is provided to the assessee by the government. Accordingly, the AO subjected 50% of the interest received on enhanced compensation amounting to Rs.2,51,69,390/- to tax. Notice to persons having an interest. During the course of hearing before us, it was pointed out that the solitary issue involved in the present appeal related to the issue of taxability of interest received on enhanced compensation on compulsory acquisition of land u/s 28 of the Land Acquisition Act, 1894. Guiding values and principles. 33—Service of notices. Where any land has been acquired under this Act, whether before or after the commencement of this section, no subsequent disposal or use of, or dealing with, the land, whether by the State Authority or by the Government, person or corporation on whose behalf the land was acquired, shall invalidate the acquisition of the land. Powers and functions of the Cabinet Secretary in land management. The CIT(A) further noted that although the Hon’ble Jurisdictional High Court had taken a contrary view in the case of Manjit Singh, HUF and Sundar Lal & Another but the Hon’ble Supreme Court had reiterated this aforesaid proposition in the case of Union of India Vs. Hari Singh & Others subsequently. Compulsory acquisition of rights over land. (2) Land Acquisition Amendment Act, 2001 (date of commencement: 12th June, 2001). Section 27. 7. 58:01 5 CHAPTER 58:01 LAND ACQUISITION ACT An Act to govern the acquisition of land for public purposes. Differences between Land acquisition act of 1894 and 2013 act Question - Major differences between Land acquisition act of 1894 and the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. Similarly, Section 28 empowers the court in its discretion to award interest on the excess amount of compensation over and above what is awarded by the Collector. Interest on Enhanced Compensation u/s 28 of Land Acquisition Act, 1894 is Exempt u/s 10 (37) Compulsory acquisition is the power of government to acquire private rights in land without the willing consent of its owner or occupant in order to benefit society. LAND ACT ARRANGEMENT OF SECTIONS PART I – PRELIMINARY PROVISIONS Section 1. Application. Additional Compensation under Section 28-A of Land Acquisition Act 1894 Posted on March 21, 2016April 4, 2017by admin Mr. Justice Mian Saqib Nisar in his judgment has decided the issue regarding entitlement of additional compensation under Section 28-A of Land Acquisition Act 1894 in Civil Appeals No. When the court/tribunal directs payment of enhanced compensation under Section 23(1-A), or Section 23(2) or under Section 28 of the 1894 Act it is on the basis that award of the Collector or the court, under reference, has not compensated the owner for the full value of the property as on date of notification.”. Power to enter on and examine land. Period within which an award shall be made. The assessee had treated the entire amount as being in the nature of compensation and exempt u/s 10(37) of the Act. Dhanender Kumar HUF (ITAT Chandigarh) where an appeal was preferred by the Revenue challenging the order of the Commissioner of Income Tax (Appeals) [CIT(A)]. 6. Interpretation. Modifications etc. Matters to be considered by the State Economic Planning Unit, or Committee, etc. LAND ACQUISITION ACT RL U341-18 December 1973 ... Abandonment Compulsory acquisition 25 Emergency 26 Challenge of legality of acquisition 27 Vesting of land 28 PART Ill--COMPENSATION, 29 APPORTIONMENT OF RENT AND U) RESCISSION OF LEASES 31 Right to compensation 32 Determination of persons entitled 33 Application for compensation 34 Board of assessment 35 Report to the Board … Forms of tenure. In Civil Appeal No.15041 of 2017. 7—Application (1) This Act applies to and in relation to every acquisition of land authorised by a special Act. Previous consent of appropriate government and execution of::tgreclllCnt necessary 22 40. 295 Short title. Therefore, interest u/s 28 of Land Acquisition Act, 1894 is not covered by the term ‘interest’ under Section 56(2)(viii) and 145 A(b). In view of the above, we hold that the interest received by the assessee during the impugned year on the compulsory acquisition of its land u/s 28 of the Land Acquisition Act, is in the nature of compensation and not interest which is taxable under the head income from other sources u/s 56 of the Act as held by the authorities below. Agreement with appropriate go emment.. 23 42. Taxing the said interest in the year of receipt, was to be read in the context of interest received on compensation or enhanced compensation used u/s 145A(b) only and, therefore, it clearly did not refer to the interest received u/s 28 of the Land Acquisition Act, which had been held by the Apex Court to be in the nature of enhanced compensation in the case of Ghanshyam (HUF) (supra). Arrangement of sections. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. was also decided in ITA No.551/Chd/2016 has discussed the issue of taxability of interest u/s 28 received on enhanced compensation on lands compulsorily acquired by the Government as under: “7. The five-judge Bench was interpreting Section 24 (2) which concerns land acquisition compensation awards made five years “prior or more” to the coming of existence of the 2013 Act… 55. 939 of 2004 etc. Similarly, under Section 23(2) of the 1894 Act there is a provision for solatium which also represents part of the enhanced compensation. Part IV. All Rights Reserved. (Repealed) 3. Previous: Schedule; Next: Schedule; Section 28. 30. This ground of appeal is allowed.”. 66 [ 28 Collector may be directed to pay interest on excess compensation. The above appeal has been preferred by the Revenue challenging the order of the Commissioner of Income Tax (Appeals), Panchkula [(in short referred to as CIT(A)] dated 17.10.2018 relating to assessment year 2010-11, passed u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’. In view of the same the order passed by the CIT(Appeals) upholding the addition by the AO on account of interest on enhanced compensation is, not sustainable. 55. power to make rules. The Land Acquisition, Rehabilitation and Resettlement Bill, 2011 was introduced in Lok Sabha on 7 September 2011. 5―Conflict with other laws. Section 25. 1. Welcome to the Land Acquisition Section (LAS) homepage! Land Acquisition Act 1969. Hence, the year in which enhanced compensation is received is the year of taxability. All Rights Reserved. It is observed that the Hon’ble Supreme Court in the case of CIT v/s Ghanshyam (HUF) 315 ITR 1 has held that interest paid on the excess amount, u/s 28 of 1894 Act, depends upon a claim by the person whose land is acquired whereas interest u/s 34 is for delay in making payment. THE LAND ACQUISITION ACT. Commencement 3. Notes in the text 5. 12—Substitution of heading to Part 4 . 1Ð52 .. UNOFFICIAL VERSION UPDATED TO DECEMBER 31ST 2014 MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt. Aggrieved with the order of CIT(A), Revenue preferred an appeal before Income Tax Appellate Tribunal (ITAT). Land acquisition process under Act No. Section 28 of the 1894 Act applies only in respect of the excess amount determined by the court after reference under Section 18 of the 1894 Act. After holding that interest on enhanced compensation under Section 28 of 1894 Act is taxable, the Court dealt with the other aspect namely, the year of tax and answered this question by holding that it has to be tested on receipt basis, which means it would be taxed in the year in which it is received. LAND ACQUISITION ACT CHAPTER 58:01 Act 28 of 1994 Amended by 15 of 2000* 73 of 2000 *See Note on page 2 Current Authorised Pages Pages Authorised (inclusive) by L.R.O. 10(37) or chargeable to tax under head ‘Income from Other Sources’? Section 7 of the Act (“Savings”) is as follows— “(1) Sections 2, 3, 5 and 46 of the principal Act as amended by the Land Acquisition Amendment Act, 2000, and this Act shall be deemed to … Act 28 of 1994 Amended by LAWS OF TRINIDAD AND TOBAGO CHAPTER 58:01 LAND ACQUISITION ACT *15 of 2000 73 of 2000 170/2016 *See Note on page 2 MINISTRY OF THE ATTORNEY GENERAL AND LEGAL AFFAIRS www.legalaffairs.gov.tt UNOFFICIAL VERSION UPDATED TO 31ST DECEMBER 2016 7. 4―Limitation of application. 32—Penalty for obstruction. 1894 v 39. It depends upon the claim, unlike interest under Section 34 which depends on undue delay in making the award. (1) Where an acquiring authority holds an interest in land (in this section called the authority land), an authorised person may, with such other persons as are reasonably necessary, enter upon other land (in this section called the neighbouring land) being land within a distance of 500 metres from the nearest boundary of the authority land, and may temporarily occupy the neighbouring land for so long … It equally is true that Section 45(5) of the 1961 Act refers to compensation. 2. Section 26 of the Act that deals with compensation for the land owners. The ratio of the order laid down vide order dated 09/07/2018 in a group of cases in ITA No.1413 to 1437/CHD/2016 would apply mutatismutandis to the core issue of taxability of interest received on enhanced compensation. So also additional amount under Section 23(1-A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45 (5) (b) of the 1961 Act. ITAT states that, it is true that “interest” is not compensation. CWP No.15506 of 2013 dated 14.01.2014 (2016) 237 taxmann 116 and Sunder Lai and Anr. Acquisition of Land Act 1981. The CIT(A) referred to the decision of the Apex Court in the case of Ghanshyam(HUF) and relying on the same held that as per the said decision, interest received u/s 28 of the Land Acquisition Act was part of the enhanced valued of land and in the nature of enhanced compensation only. The matter was carried in appeal before the Ld.CIT(A) who found merit in the claim of the assessee. Section 45(5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/ consideration (including interest under Section 28 of the 1894 Act) becomes payable/paid under the 1894 Act at different stages, the receipt of such enhanced compensation/consideration is to be taxed in the year of receipt subject to adjustment, if any, under Section 155(16) of the 1961 Act, later on. Forms of tenure. Act. 145A(b) of the Act was for the purpose of mitigating the hardships of the assessee on account of the decision of the Hon’ble Apex Court in the case of Ramabai Vs. CIT(1990) 181 ITR 400 whereby it was held that the arrears of interest computed on the enhanced compensation was to be taxed on accrual basis. Amarjeet Kaur Vs Union of India & Another ). Section 26 of the Act that deals with compensation for the land owners. The bill was then passed by it on 29 August 2013 and by Rajya Sabha on 4 September 2013. The provisions of the 1894 Act which awards “interest” both as an accretion in the value of the lands acquired and interest for undue delay. Previous enquiry 22 41. 2. A collector's decision to deny an 85-year old woman the benefit of this provision attracted the Court's censure and the imposition of exemplary costs to the tune of Rs 1 lakh ( Smt. Section 3I gives the competent authority certain powers of a civil court and Section 3J states that Land Acquisition Act, 1894 shall not apply to the acquisition under this Act. The relevant provision in this regard is Section 28A of the Land Acquisition Act, as amended in 1984. Collector may be directed to pay interest on excess compensation. The Court also dealt with the other aspect namely, the year of tax and answered this question by holding that it has to be tested on receipt basis, which means it would be taxed in the year in which it is received. SCHEDULE 3 E+W Acquisition of Rights over Land by the Creation of New Rights. Parameters to be considered by Collector in determination of award. 3. Section 24 deals with the validity or lack thereof, of land acquisition proceedings initiated under the now repealed Land Acquisition Act, 1894 ("1894 Act"). Acquisition of land at cost of a local authority or Company. Sorry, your blog cannot share posts by email. In view of the above, respectfully following the decision of Hon’ble ITAT, Chandigarh in appellant’s own case in ITA No.551/Chd/2016, it is held that interest u/s 28 of the Land Acquisition Act received by the appellant is in the nature of compensation and is exempt under the provision of Section 10(37) of the I.T. - (1) Subject to the provision of Part VII of this Act, [appropriate Government] is satisfied, after considering the report, if any, made under section 5A, sub-section (2)], that any particular land is needed for a public (5) The decision of the reviewer is final and is required to be given effect to by the authority of the State. paras 6.4 to 69 of the order are as under: “6.4 I have gone through the facts of the case and written submission filed by the appellant. Income Tax Appellate Tribunal is right in law in disregarding the statutory provision of Clause(viii) under sub-section 2 of section 56 of the Income Tax Act, 1961 read with Clause( b) of section 145A according to which the interest on compensation or enhance compensation is chargeable to tax under the head Income from Other Sources’ in the year of receipt irrespective of the method of accounting employed subject to deduction of a sum equal to 50% of such income under Clause (iv) of section 57 of the Income Tax Act, 1961? Powers and functions of the Cabinet Secretary in land management. 4. 10. It equally is true that Section 45(5) of the 1961 Act refers to compensation. THE LAND ACQUISITION ACT, 1894 (1 OF 1894) (As modified up to the Ist September, 1985) Subordinate legislation – being published separately) GOVERNMENT OF INDIA MINISTRY OF Law and Justice THE LAND ACQUISITION ACT, 1894 ARRANGEMENT OF SECTIONS _____ PART I PRELIMINARY SECTIONS: 1. “, 6.9 In view of the above, respectfully following the decision of Hon’ble ITAT, Chandigarh in appellant’s own case in ITA No.551/Chd/2016, it is held that interest u/s 28 of the Land Acquisition Act received by the appellant is in the nature of compensation and is exempt under the provision of Section 10(37) of the I.T. In order to submit a comment to this post, please write this code along with your comment: 074eb9b08eb3aaa0263699c76c04ae0b. Further the Jurisdictional ITAT in its recent common order dated 04.10.2018 in a group of cases of various appellants namely Sh. The CIT(A) allowed the assessee’s appeal deleting the addition made by the AO of 50% of the interest received on enhanced compensation. Publication ofagreemcnt 23 43. Further the CIT(A) stated that the amendment made to the Act by introducing sections 56(2)(viii), 57(iv) and 145A(b) of the Act was for the purpose of mitigating the hardships of the assessee on account of the decision of the Apex Court in the case of Ramabai Vs. CIT(1990) whereby it was held that the arrears of interest computed on the enhanced compensation was to be taxed on accrual basis. The repealed Land Acquisition Act, 1894 was an oppressive legal regime that held the field on compulsory acquisition of land for the public purpose for well over a century. It must be construed as compensation. “, 8. Section 26. The Committee 3D. Whether on the facts and in the circumstances of the case, the Ld. The issue under consideration is whether interest received u/s. Compulsory acquisition is the power of government to acquire private rights in land without the willing consent of its owner or occupant in order to benefit society. It was contended that the AO had held the same to be taxable u/s 56(2)(viii) read with sections 57(iv) and 145A of the Act. Section 28. Acquisition of land to which Act applies 6. 69 [ 28A Re-determination of the amount of compensation on the basis of the award of the Court. 1. heard the learned counsel for the petitioners and ms. nanda, the learned assistant government pleader for land acquisition.2. 2 Definitions The dictionary in schedule 2 defines particular words used in this Act. 3―Application. The land AcquisitIon Act. Therefore, interest u/s 28 of the Land Acquisition Act received by the appellant is in the nature of compensation and is exempt under the provision of Section 10(37) of the Income Tax Act. 50. THE LAND ACQUISITION ACT. It would means that converse position i.e. AY 2010-11 and according to the same 50% of the interest received was taxable. 3B. As discussed hereinabove, Section 23(1-A) provided for additional amount. 28 of the Land Acquisition Act, 1894 on compulsory acquisition of agricultural land in the nature of compensation is exempt u/s. Following the same the Ld.CIT(A) allowed the assessee’s appeal deleting the addition made by the AO of 50% of the interest received on enhanced compensation. 3 of 2012 ARRANGEMENT OF SECTIONS Sections PART 1—PRELIMINARY 1—Short title. Copyright © TaxGuru. PART II – MANAGEMENT OF PUBLIC LAND General Provisions 8. Land to be marked out, etc. We may clarify that even before the insertion of Section 45(5)(c) and Section 155(16) w.e.f. Acquisition of land to which Act applies 6. Compulsory rights orders under Opencast Coal Act 1958. Exemption from stamp duty and fees. 13053/2017 wherein also the Hon ‘ble Supreme Court has again reiterated the proposition laid down in the case of Ghanshyam (HUF) (supra), which we find has been further reiterated in the case of Union of India Vs. Hari Singh & others in Civil Appeal No. Rama Bai v. CIT, (1990) 181 ITR 400 (SC) whereby it was held that arrears of interest computed on delayed or enhanced compensation shall be taxable on accrual basis. In this decision, the Hon’ble Supreme Court held as under :-, ” While determining as to whether the compensation paid was for agricultural land or not, the AOs will keep in mind the provisions of section 28 of the Land Acquisition Act and the law laid down by this court in Commissioner of Income Tax, Faridabad v. Ghanshyam (HUF) (2009 (8) SCC 412) in order to ascertain whether the interest given under the said provisions amounts to compensation or not.”. It includes additional amount under Section 23(1-A) and solatium under Section 23(2) of the said Act. Interpretation: 2. 1894 v 39. Interpretation. Maintained by V2Technosys.com, Taxguru Consultancy & Online Publication LLP, 509, Swapna Siddhi, Akurli Road, Near Railway Station, Kandivali (East), Interest on Enhanced Compensation u/s 28 of Land Acquisition Act, 1894 is Exempt u/s 10(37), Tax Exemption For LTA Under Special Cash Voucher LTC Scheme, Income Tax Department conducts searches in Delhi, Govt extend due dates of Tax Audit/ITR/VSV Scheme/GSTR 9/9A/9C, An Interplay – Income Tax Search and Seizure & Income Tax Settlement Commission, Extension of Due date for TAR & IT Returns- Gujarat HC fixes next hearing on 31.12.2020, Majors below permissible age can legally Live- in but cannot marry- a legal anomaly, GST annual returns due date for FY 2019-20 extended till 28.02.2021, Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020, Investigation cannot be stalled on apprehension of contracting COVID-19, Important Amendment in E-way bill w.e.f 01st January 2021, Input Tax Credit Dilemma: Analysis of 14th Amendment to CGST Rules, 2017, Notification No. It outlines the proposed minimum compensation, based on multiples of the market value. 5. [17 TH JUNE 1996] 1. Determination of amount of compensation. 4. In the result, the appeal filed by the Revenue is dismissed. The core ground involved in these appeals is regarding the taxability of interest received on enhanced compensation u/s 28 of the Land Acquisition Act, 1894. LAND ACQUISITION CHAPTER 295 LAND ACQUISITION AN ACT TO MAKE PROVISION FOR THE ACQUISITION OF LANDS AND SERVITUDES FOR PUBLIC PURPOSES AND TO PROVIDE FOR MATTERS CONNECTED WITH OR INCIDENTAL TO SUCH PROVISION. The Act replaced the Land Acquisition Act, 1894, a nearly 120-year-old law enacted during British rule. Declaration that land is required for a public purpose. 7—Application (1) This Act applies to and in relation to every acquisition of land authorised by a special Act. Land Acquisition Act 1969. So also additional amount under Section 23(1-A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45 (5) (b) of the 1961 Act. Whether on the facts and in the circumstances of the case the Ld. The Lands Acquisition Act 1989 (LAA) is an important component of the Commonwealth Property Management Framework, and applies to most acquisitions and disposals of interests in land by the Commonwealth. 28—Reference to Court by Commissioner. Power to enter on and examine land. Conclusion To conclude that award is decision of land procurement officer. [9th March, 1950.] 31—Application for police assistance. 1. In that case, the court drew distinction between the “interest” earned under Section 28 of the Land Acquisition Act and the “interest” which is under Section 34 of the said Act. Short title. 28. After holding that interest on enhanced compensation under Section 28 of 1894 Act is taxable, the Court dealt with the other aspect namely, the year of tax and answered this question by holding that it has to be tested on receipt basis, which means it would be taxed in the year in which it is received. THE LAND ACQUISITION ACT, 1894 (Act I of 1894) C O N T E N T S PART I PRELIMINARY SECTIONS 1. Himachal Pradesh. Land Acquisition Chap. 4 Amendment of section 6—Interpretation. Welcome to the Land Acquisition Section (LAS) homepage! Whether on the facts and in the circumstances of the case, the Ld. (w.e.f. The issue involved in the present appeal related to the issue of taxability of interest received on enhanced compensation on compulsory acquisition of land u/s 28 of the Land Acquisition Act, 1894. In view of the above ,since the issue involved in the present already stands adjudicated by the ITAT for the impugned year in favour of the assessee, though in appeal in separate proceedings, and the Revenue has not brought to our notice any new facts which were not there before the ITAT while deciding the earlier appeal,we find that for all purposes the issue already stands adjudicated by the ITAT. Income-tax Officer-TDS-1-Surat [2016] 70 com45 (Gujarat) it was concluded that interest awarded under section 28 of Land Acquisition Act, 1894 partook the character of compensation paid by government on compulsory acquisition of assessee’s agricultural land and was, accordingly, eligible for exemption under section … Defines particular words used in this respect is explained in paras 49 and of! A group of cases of various appellants namely Sh rights in connection with underground storage of gas or to... 3A where there is No development approval 3C of cases of various appellants namely Sh High Court in ITA dated! Out by the Revenue has raised following grounds of appeal: ‘ 1 this... ( 1 ) this Act applies to and in relation to every Acquisition of land authorised by a special.. On the facts and in relation to every Acquisition of land at cost a! Act 486 land Acquisition Act, 2001 ) code of Civil Procedure to whcre! 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