COMMISSIONER OF INCOME-TAX versus SHIV CHAND SATNAM PAUL
The year of acquisition of the capital, in which collector 179 1971, to obtain the payment of land payable, was published on 12 December 1970, the legitimate acquisition of the land notification and the government took possession of the land taken in September 1971. Was not needed. Immediately after expiry of 15 days of publication of the notice under section 9 (1), the land is immediately occupied by the 1972 Indian Income Tax Act, 1961, Section 45 of the Indian Land Acquisition Act 1894, Sections 4, 5A, 9 (l). ), 11, 16 and 17
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