section 4 and 6 of land acquisition act

1.1 A reference in a provision of this Act to Crown land does not include land referred to in section 6 (1) of the Public Agency Accommodation Act unless that provision of this Act is expressly made applicable to that land under section 6 (2) or (3) of the Public Agency Accommodation Act. 8. Declaration that land is required for a public purpose. arise for the acquisition of some particular land under section 6, the Commissioner may cause notice thereof to be published in the Gazette, and shall deliver a copy of the notice to every person who appears to him to be interested in the land. The Indian Tramways Act, 1886 (11 of 1886). A declaration under Section 6 of the Act was made in respect of the said land on 22.8.1963. After declaration, Collector 10 take order for acquisition 9 8. 9. 4. Land Acquisition Act, - Notification under Section 4 of the Land Acquisition Act, 1894 (hereinafter referred to as the ‘Act’) was issued on 5.3.1963 in respect of the land admeasuring 139 bighas and 2 biswas including the aforesaid land of the appellant. 6. 4.The Commissioner may in writing authorize any person, (1) Possession of the land was taken on 03.12.1974 and the award was passed on 11.06.1975. a person occupying the land on the date of acquisition is entitled, subject to this section, to remain in occupation of the land or of such part of the land as the person specifies, by notice in writing given to the Minister, for the period of 6 months or for a longer period fixed by agreement between the Minister and the person. 5. The Land Acquisition (Mines) Act, 1885 (18 of 1885). Act not to empower authority to acquire land 7A. Declaration that land is required for a public purpose 6 7. Acquisition of land to which Act applies 6. land; or exhibited under section 2 or section 4. do any act which, directly or [§3, 28 of indirectly, depreciates the value of 1964.] Authority empowered to acquire native title 7B. The question for consideration is: whether the delayed interest on the compensation paid under the Land Acquisition Act is chargeable to income tax under Section 4 & 5 of the Income Tax Act, 1961 (for short the "Act"). 7. It is contended for the appellants that "interest" has been defined under Section 2 [28A] as: Exclusions from Crown land definition. The Metro Railways (Construction of Works) Act, 1978 (33 of 1978). This appeal arises out of the acquisition of land of Sarup Singh, the appellant herein, by issuing a notification under Section 4 of the Land Acquisition Act, 1894 [hereinafter referred to as “the Act”] on 09.10.1974. Declaration of intended acquisition 6. under section 6(4); (b) does not ~nclude- (i) a tenant the term of whose lease is less than one month; (ii) a person who, otherwise than by the operation of the law relating to testamentary or intestate succession, acquires an interest in land, the acquisition of which is contemplated under this Act, after service of 6. Land to be marked oul, measured and planned 9 9. Objects of Act 4. The National Highways Act, 1956 (48 of 1956). SA. Power to require and enforce the making of statements as to namcs and interests 10 2. The Petroleum and Minerals Pipelines (Acquisition of Right of User in Land) Act, 1962 (50 of 1962). Notes in the text 5. 26. The Notice (section 2 or section 4 notice) o must be on or near the land. Notice to person interesled ~ ~ 9 10. that land as at the date of such issue or exhibition. Acquisition of land to which Act does not apply 7. Authority empowered to acquire its own land 8. Definitions 4A. Hearing ofobjections 6 DECLARATION . Provided that where an award has been made and compensation in respect of a majority of land holdings has not been accepted, then, all beneficiaries specified in the notification for acquisition under section 4 of the said Land Acquisition Act, shall be entitled to compensation in accordance with the provisions of this Act. - (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

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