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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Supriya S. Shetty – Appellant
Versus
Union Of India Represented By Its Secretary, Ministry Of Road Transport And Highways, Transport Bhawan-1, Parliament Street, New Delhi – Respondent
ORDER :
S.R. Krishna Kumar, J.
In this petition, petitioner seeks for the following reliefs:-
“a) Issue a writ of mandamus or any other appropriate writ declaring that Section 96 of the RIGHT TO FAIR COMPENSATION AND TRANSPARENCY IN LAND ACQUISITION, REHABILITATION AND RESETTLEMENT ACT , 2013 ('RFCTLARR Act') applies to the compensation received by the Petitioner for acquisition of her lands under the National Highways Act, 1956;
b) In the alternative, if this Hon'ble Court is not inclined to interpret Section 96 of the RFCTLARR Act, 2013 as applicable to acquisitions under the National Highways Act, 1956, then, to declare that the limitation of tax Act to only acquisitions under that Act, while exemption under Section 96 of the RFCTLARR denying the same benefit to similarly situated landowners whose lands are acquired under the National Highways Act, 1956, is unconstitutional as violating Article 14 of the Constitution; and
c) Consequently, extend the benefit of tax exemption under Section 96 of the RFCTLARR Act to the Petitioner whose lands were acquired under the National Highways Act, 1956, a statute listed in the Fourth Schedule to the RFCTLARR Act, 2013;
d) Direct that no i
The court ruled that compensation received under the National Highways Act is exempt from income tax under Section 96 of the RFCTLARR Act, emphasizing the equal treatment principle enshrined in Artic....
Exemption under Section 96 of the RFCTLARR Act applies to compensation received for land acquired under the National Highways Act, 1956, establishing equitable treatment under tax laws.
Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition Act, 2013, exempts income tax only for compensation under this Act, not for acquisitions under other statutes.
The main legal point established in this judgment is that landowners are entitled to compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettl....
The court upheld the applicability of the RFCTLARR Act, 2013 to compensation determinations under the National Highways Act, affirming the Arbitrator's decision to enhance compensation based on resid....
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