JUDGMENT :

These writ appeals arise out of a common order dated 21.04.2022 passed in W.P.No.43206/2018 c/w W.P.No.53718/2017 (LA-KIADB) by which, while allowing the said writ petitions learned Single Judge granted the following reliefs;

a) quashed the award at Annexure-AC dated 25.10.2018 and at Annexure-AD dated 25.10.2018.

(b) quashed the endorsement at Annexure-S dated 19.09.2018 subject matter of W.P.No.43206/2018.

(c) quashed Official Memorandum produced at Annexure-A dated 06.10.2017 subject matter of W.P.No.53718/2017 and further directed the respondents to refund the tax deducted at source together with applicable interest from the date of deposit till the date of refund.

(d) Declared that the respondents are entitled to the compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.

(e) Declared that the compensation payable thereof is exempt from payment of income tax and from deduction of tax at source under the Income Tax Act, 1961.

(f) The appellants and respondent-authorities herein are consequently directed to pass fresh/modified awards and to do all deeds and things as required under the Act, 2013