Court : Karnataka
..... (iii) whether the compensation payable in favour of the petitioners is exempt from payment of tax deduction at 1 4 source(tds) and also from payment of income tax in view of section 96 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and section 194-la of the income tax act amended vide finance act 67 of 2017 w.e.f 01.04.2017 as well as the cbdt circular dated 25.10.2016?. re. ..... no income tax or stamp duty shall be levied on any award or agreement made under this act, except under section 46 and no person claiming under 3 2 any such award or agreement shall be liable to pay any fee for a copy of the same.11.1 on 25.10.2016, the central board of direct taxes issued the following circular clarifying and confirming that though there was no specific provision under the i.t.act, section 96 of the said act of 2013 provides exemption from payment of taxes and deduction of tds in respect of compensation paid under the said act of 2013. ..... the said cbdt circular reads as under:- circular no.36/2016 government of india ministry of finance department of revenue central board of direct taxes ita.ii division, north block, new delhi, the 25* of october, 2016 sub : taxability of the compensation received bythe land owners for the land acquired under the right of fair compensation & transparency in land acquisition, rehabilitation and resettlement act, 2013 (rfctlaar act) reg. .....
Tag this Judgment!Court : Karnataka
..... (iii) whether the compensation payable in favour of the petitioners is exempt from payment of tax deduction at 1 4 source(tds) and also from payment of income tax in view of section 96 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and section 194-la of the income tax act amended vide finance act 67 of 2017 w.e.f 01.04.2017 as well as the cbdt circular dated 25.10.2016?. re. ..... no income tax or stamp duty shall be levied on any award or agreement made under this act, except under section 46 and no person claiming under 3 2 any such award or agreement shall be liable to pay any fee for a copy of the same.11.1 on 25.10.2016, the central board of direct taxes issued the following circular clarifying and confirming that though there was no specific provision under the i.t.act, section 96 of the said act of 2013 provides exemption from payment of taxes and deduction of tds in respect of compensation paid under the said act of 2013. ..... the said cbdt circular reads as under:- circular no.36/2016 government of india ministry of finance department of revenue central board of direct taxes ita.ii division, north block, new delhi, the 25* of october, 2016 sub : taxability of the compensation received bythe land owners for the land acquired under the right of fair compensation & transparency in land acquisition, rehabilitation and resettlement act, 2013 (rfctlaar act) reg. .....
Tag this Judgment!Court : Karnataka
..... 3 scc533 para 11 and further declare that the acquisition is deemed to have been lapsed under section 24 & 25 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and further declare that acquisition proceedings under section 24 and 25 of the act, central act 30 of 2013.-. ..... respondent no.5 herein the special land acquisition officer u/s.11 of the 1894 act the land bearing no.106/2 an extent 11 acres and 12 guntas land situated goolimangala village, sarjapur hobli, anekal taluk, bangalore - 16 - wp no.11551 of 2019 c/w wp no.25329 of 2017, wp no.25759 of 2017, wp no.11550 of 2019, wp no.11553 of 2019 district, and in the event prayer (a) if the writ petition is not granted by this hon ble court, the respondents maybe directed to pass fresh award u/s 30 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement 2013 in strict compliance and provisions 2013 act and the gos issued from time to time on the ..... the director agriculture produce market committee infantry road, behind income tax office bengaluru-560001 4. ..... the director agriculture produce marketing committee infantry road behind income tax office bengaluru.4. .....
Tag this Judgment!Court : Karnataka
..... 3 scc533 para 11 and further declare that the acquisition is deemed to have been lapsed under section 24 & 25 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and further declare that acquisition proceedings under section 24 and 25 of the act, central act 30 of 2013.-. ..... respondent no.5 herein the special land acquisition officer u/s.11 of the 1894 act the land bearing no.106/2 an extent 11 acres and 12 guntas land situated goolimangala village, sarjapur hobli, anekal taluk, bangalore - 16 - wp no.11551 of 2019 c/w wp no.25329 of 2017, wp no.25759 of 2017, wp no.11550 of 2019, wp no.11553 of 2019 district, and in the event prayer (a) if the writ petition is not granted by this hon ble court, the respondents maybe directed to pass fresh award u/s 30 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement 2013 in strict compliance and provisions 2013 act and the gos issued from time to time on the ..... the director agriculture produce market committee infantry road, behind income tax office bengaluru-560001 4. ..... the director agriculture produce marketing committee infantry road behind income tax office bengaluru.4. .....
Tag this Judgment!Court : Karnataka
..... 3 scc533 para 11 and further declare that the acquisition is deemed to have been lapsed under section 24 & 25 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and further declare that acquisition proceedings under section 24 and 25 of the act, central act 30 of 2013.-. ..... respondent no.5 herein the special land acquisition officer u/s.11 of the 1894 act the land bearing no.106/2 an extent 11 acres and 12 guntas land situated goolimangala village, sarjapur hobli, anekal taluk, bangalore - 16 - wp no.11551 of 2019 c/w wp no.25329 of 2017, wp no.25759 of 2017, wp no.11550 of 2019, wp no.11553 of 2019 district, and in the event prayer (a) if the writ petition is not granted by this hon ble court, the respondents maybe directed to pass fresh award u/s 30 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement 2013 in strict compliance and provisions 2013 act and the gos issued from time to time on the ..... the director agriculture produce market committee infantry road, behind income tax office bengaluru-560001 4. ..... the director agriculture produce marketing committee infantry road behind income tax office bengaluru.4. .....
Tag this Judgment!Court : Karnataka
..... 3 scc533 para 11 and further declare that the acquisition is deemed to have been lapsed under section 24 & 25 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and further declare that acquisition proceedings under section 24 and 25 of the act, central act 30 of 2013.-. ..... respondent no.5 herein the special land acquisition officer u/s.11 of the 1894 act the land bearing no.106/2 an extent 11 acres and 12 guntas land situated goolimangala village, sarjapur hobli, anekal taluk, bangalore - 16 - wp no.11551 of 2019 c/w wp no.25329 of 2017, wp no.25759 of 2017, wp no.11550 of 2019, wp no.11553 of 2019 district, and in the event prayer (a) if the writ petition is not granted by this hon ble court, the respondents maybe directed to pass fresh award u/s 30 of right to fair compensation and transparency in land acquisition, rehabilitation and resettlement 2013 in strict compliance and provisions 2013 act and the gos issued from time to time on the ..... the director agriculture produce market committee infantry road, behind income tax office bengaluru-560001 4. ..... the director agriculture produce marketing committee infantry road behind income tax office bengaluru.4. .....
Tag this Judgment!Court : Karnataka
..... keeping in view the aforesaid difficulties has decided to extend the beneficial advantage to the landowners and uniformly apply the beneficial provisions of the rfctlarr act, relating to the determination of compensation and rehabilitation and resettlement as were made applicable to cases of land acquisition under the said enactments in the interest of the landowners; now, therefore, in exercise of the powers conferred by sub-section (1) of section 113 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 (30 of 2013), the central government hereby makes - 31 - wp no.10103 of 2020 c/w wp no.12483 of 2020 wp no.12537 of 2020 wp no.14110 of 2021 the following order ..... whereas, the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 (30 of 2013) (hereinafter referred to as the rfctlarr act ) came into effect from 1- 1-2014; and whereas, sub-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 of the compensation, rehabilitation and resettlement applicable to cases of land acquisition under the enactments specified in the fourth schedule to the rfctlarr act; and whereas, the notification envisaged under sub-section (3) of section 105 of - 29 - wp no.10103 of 2020 c/w wp no.12483 of 2020 wp no.12537 of 2020 wp no.14110 of 2021 the rfctlarr act was not issued, and the rfctlarr .....
Tag this Judgment!Court : Karnataka
..... keeping in view the aforesaid difficulties has decided to extend the beneficial advantage to the landowners and uniformly apply the beneficial provisions of the rfctlarr act, relating to the determination of compensation and rehabilitation and resettlement as were made applicable to cases of land acquisition under the said enactments in the interest of the landowners; now, therefore, in exercise of the powers conferred by sub-section (1) of section 113 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 (30 of 2013), the central government hereby makes - 31 - wp no.10103 of 2020 c/w wp no.12483 of 2020 wp no.12537 of 2020 wp no.14110 of 2021 the following order ..... whereas, the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 (30 of 2013) (hereinafter referred to as the rfctlarr act ) came into effect from 1- 1-2014; and whereas, sub-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 of the compensation, rehabilitation and resettlement applicable to cases of land acquisition under the enactments specified in the fourth schedule to the rfctlarr act; and whereas, the notification envisaged under sub-section (3) of section 105 of - 29 - wp no.10103 of 2020 c/w wp no.12483 of 2020 wp no.12537 of 2020 wp no.14110 of 2021 the rfctlarr act was not issued, and the rfctlarr .....
Tag this Judgment!Court : Supreme Court of India
..... broad situations covered under section 24 are (i) cases where the land acquisition process shall be deemed to have lapsed; (ii) cases where the landholders are entitled to compensation in accordance (2015) 3 scc54152 53 land acquisition rehabilitation and resettlement bill 2011 introduced in lok sabha on 05.07.2011; right to fair compensation and transparency in land acquisition rehabilitation and resettlement bill, 2013 as passed by the lok sabha on 29.08.2013 and the right to fair compensation and transparency in land acquisition rehabilitation and resettlement act 2013 (as passed by both houses of parliament on 05.09.2013). ..... has been heightened public concern on land acquisition, especially multi-cropped irrigated land and there is no central law to adequately deal with the issues of rehabilitation and resettlement of displaced persons. ..... have been multiple amendments to the land acquisition act, la not only by the central government but by the state governments ..... is quite plain that the word leads to an absurdity, because the contention put forward by the shipowners in this matter amounts to this, as my lord said, that, if a shipowner himself breaks open a case and steals the contents of it, he is exempted from liability under r 2(q) if none of his servants stole the part of the case or broke it open. ..... income tax officer, central circle vi,madras,1969 (3) scr6570 2016 (4) scc216 not say that higher compensation would be paid, in the contingency 76 provided by it, as an option .....
Tag this Judgment!Court : Karnataka
..... keeping in view the aforesaid difficulties has decided to extend the beneficial advantage to the landowners and uniformly apply the beneficial provisions of the rfctlarr act, relating to the determination of compensation and rehabilitation and resettlement as were made applicable to cases of land acquisition under the said enactments in the interest of the landowners; now, therefore, in exercise of the powers conferred by sub-section (1) of section 113 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 (30 of 2013), the central government hereby makes - 31 - wp no.10103 of 2020 c/w wp no.12483 of 2020 wp no.12537 of 2020 wp no.14110 of 2021 the following order ..... whereas, the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 (30 of 2013) (hereinafter referred to as the rfctlarr act ) came into effect from 1- 1-2014; and whereas, sub-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 of the compensation, rehabilitation and resettlement applicable to cases of land acquisition under the enactments specified in the fourth schedule to the rfctlarr act; and whereas, the notification envisaged under sub-section (3) of section 105 of - 29 - wp no.10103 of 2020 c/w wp no.12483 of 2020 wp no.12537 of 2020 wp no.14110 of 2021 the rfctlarr act was not issued, and the rfctlarr .....
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