Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1996 (1) TMI 430

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... result these petitions are partly allowed and the declaration dated 24.6.1987 published in the Gazette dated 6.8.1987 made under Section 6(2) of the Act read with Section 17(1) of the Act as also that portion of the Preliminary Notification under Section 4(1) of the Act dispensing with the enquiry under Section 5A of the Act in so far as the petitioners lands are concerned and also the notice under Section 9(1) of the Act dated 12.8.1987 are quashed reserving liberty for the authorities to continue the acquisition proceedings from the stage of preliminary notification. The petitioners shall file their objections against the preliminary notification within 30 days from the date of receipt of this order and they shall file their objections against the preliminary notification within 30 days from the date of receipt of this order and they shall present themselves before the Land Acquisition Officer - 3rd respondent on 15.7.1988 without awaiting any fresh notices from the said officer. The Land Acquisition Officer shall hold the enquiry under Section 5A of the Act expeditiously and complete the proceedings in accordance with law. Thereafter, enquiry under Section 5A was conduct .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of the Act. Shri Shukla, the learned senior counsel appearing for the Union of India, contended that since the validity of the notification under Section 4(1) was upheld in the first round of the litigation, what was left to the Government was to conduct enquiry under Section 5A in terms of the direction issued by the High Court and on completion thereof, if the declaration is published under Section 6, the statutory compliance is made. Notification under Section 4(1) stands upheld. Otherwise incongruity would arise in every case. Though the notification under Section 4(1) and the declaration under Section 6 were published within the limitation prescribed under the Act, by act of the Court, if the declaration under Section 6 is quashed giving power to the Government to conduct an enquiry under Section 5A after giving opportunity to the claimants, declaration under Section 6 can never be made within original period of limitation and public purpose would be in jeopardy since under no circumstance the enquiry and declaration under Section 6 could be done within the limitation prescribed in the first instance. The second exercise would be rendered fruitless since by that date the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... light of the scheme of the Act, when the exercise of the power under Section 17(4) dispensing with enquiry under Section 5A is quashed by the Court, the question would be whether the State is required to have the declaration published under Section 6 within limitation prescribed under proviso to Section 6(1) of the Act? Section 6(1) reads thus : 6. Declaration that land is required for a public purpose.- (1) Subject to the provisions of Part VII of this Act, when the appropriate Government is satisfied, after considering the report, if any, made under Section 5-A, sub-section (2), that any particular land is needed for a public purpose, or for a company, a declaration shall be made to that effect under the signature of a Secretary to such Government or of some officer duly authorized to certify its orders, and different declarations may be made from time to time in respect of different parcels of any land covered by the same notification under Section 4, subsection (1), irrespective of whether one report or different reports has or have been made (wherever required) under Section 5A, sub-section (2): Provided that no declaration in respect of any particular land covered by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ublished is within the limitation of one year, then necessarily the notification under Section 4(1) would remain valid. If that be the position, when the exercise of the power under Section 17(4) dispensing with enquiry under Section 5A is quashed by the Court and liberty is given to the State to proceed further in accordance with law, i.e., to conduct enquiry under Section 5A and even after conducting the enquiry as prescribed under Section 5A the Government forms opinion that the land was needed for public purpose and declaration was published, the question is: whether the limitation prescribed under clause (ii) of the first proviso to sub-section (1) would still remain operative and be capable to be complied with? Having considered the respective contentions, we are of the considered view that if the construction as put up by the learned counsel for the appellants is given acceptance, i.e., it should be within one year from the last of the dates of publication under Section 4(1), the public purpose would always be frustrated. It may be illustrated thus: In a given case where the notification under Section 4(1) was published, dispensing with the enquiry under Section 5A and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate. This conclusion reached by us gets support from a decision of this Court rendered in Director of Income-tax, New Delhi Anr v. Pooran Mal and Sons Anr [(1975) 2 SCR 104] under the Income Tax Act, in an analogous situation. Under Section 132 of the Income Tax Act, 1961, it is mandatory that an order is requires to be made under sub- section (5) within one year from the date when the proceedings are taken. In that case proceedings were taken and order was made within one year, but without any notice to the assessee. The order was quashed. From the date of initial period of limitation the subsequent order was barred. It was contended that the action initiated under Section 132 was required to be done within the original period and an order made after expiry of the period, was invalid in law. This Court considered the contention and held that if the period of time prescribed under Section 132(5) is held to be mandatory, and if any direction was given by a Court in a writ proceedings, an order made in pursuance of such a direction would not be subject to limitation prescribed under Section 132(5). Even if the period of time fixed under Section 132(5) is held to be mandatory t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ribed under the Act. The Government is bound under the order of the Court to hold an enquiry under Section 5A. Thereafter, if the Government still opines that the land is needed for publication purpose, declaration under Section 6 should be published within one year as indicated above. This interpretation would render judicial review efficacious and meaningful and public purpose subserved and the aggrieved owner would get an opportunity to vindicate his grievance. Thus, we hold that the limitation prescribed in clause (ii) of the first proviso to sub-section {1) of Section 6 would apply to publication of declaration under Section 6(1) afresh. If it is published within one year from the date of the receipt of the order of the Court by Land Acquisition Officer, declaration published under Section 6(1) would be valid. The second contention that there would be two dates of notification under Section 4(1) as initially published and the one deemed to be published consequence to upholding of second declaration under Section 6(1) and that the compensation under Section 23(1) is required to be determined with reference to second date, is untenable. The declaration under Section 6(1) give .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates