The main legal point established in the judgment is that the sum awarded towards material cost forms an integral part of the compensation, and interest is payable on the entire amount of compensation determined under Section 23 of the Land Acquisition Act, 1894.

JUDGMENT

R G Avachat, J. - Rule. Rule made returnable forthwith and heard finally with consent of learned counsel for the parties.

2. The challenge in this writ petition is to the order dated 17.02.2020, passed by the Civil Judge, Senior Division, Aurangabad in Regular Darkhast (Execution Proceeding) No.210 of 2014. By the impugned order, the application moved by the petitioner (for short, 'the Judgment Debtor) for recall of the order of issuance of warrant of attachment of movable properties of the Judgment Debtor on account of failure to clear/pay the decretal amount, came to be rejected.

3. Heard.

The Judgment Debtor is the Maharashtra State Electricity Distribution Company Limited, Aurangabad. For establishment of 33 K.V. sub-station, the land admeasuring 1600.36 square meters belonging to respondent Nos. 2 and 3 (Decree Holders), came to be acquired. The Special Land Acquisition Officer (S.L.A.O.) had determined the value of the land at Rs.3097/- per square meter vide award dated 10.07.2002.

Feeling aggrieved by and dissatisfied with the award passed by the S.L.A.O., the Decree Holders preferred Land Acquisition Reference (L.A.R.). The Reference Court passed the award on 21.03.2014 enhancing the value of the land from Rs.3097/- to Rs.4,555/- per square meter. The Judgment Debtor challenged the said award in First Appeal. The appeal came to be dismissed. The Special Leave Petition preferred thereagainst, has also been dismissed by the Hon'ble Apex Court.

4. Since the Judgment Debtor did not pay the entire amount of compensation determined in L.A.R., the Decree Holders filed Execution Proceedings, No.210 of 2014. The Executing Court issued warrant of attachment of movable properties of the Judgment Debtor on account of its failure to pay the outstanding amount of Rs.30,93,299/-. The Judgment Debtor preferred the application (Exhibit-18) for recall of the said order. It is their case that nothing was due against them and the Decree Holders have, in fact, been overpaid. The Executing Court, on hearing the Judgment Debtor and Decree Holders passed the impugned order in the following terms:-

"5] On the perusal of calculation submitted by D. H. as well as Judgment Debtor, it appears that, J. D. while submitting the calculation not considered that the L.A.R. No.309/2002 allowed with proportionate costs, also not considered and in that calculation amount Rs.2,40,000/- of material cost is not included as a land value as per Section 23(1) Fourth and Fifth clause of the Land Acquisition Act not considered in that calculation, therefore, the calculation submitted by J. D. along with list Exh.20 is not just and proper. As per calculation submitted by J.D. in application Exh.15, it appears that, total remaining amount is Rs.30,93,299/-, therefore, amount of Rs.30,93,299/- is yet to be recovered, therefore, application is liable to be rejected. Hence, application is rejected, J.D. is directed to pay an amount of Rs.30,93,299/-."

5. Shri Indraneel S. Godsay, learned Advocate for the Judgment Debtor would submit that the calculations made by the Decree Holders are incorrect. He referred to the details of the amount deposited by the Judgment Debtor towards payment of the amount of compensation. According to the learned Advocate, the S.L.A.O. and the Reference Court did not correctly interpret provisions of Section 23 of the Land Acquisition Act, 1894 (for short 'the Act'). According to him, additional compensation under Section 23(1-A) of the Act is to be calculated from the date of publication of notification under Section 4(1) of the Act to the date of the award of the Collector or the date of taking possession of the land, whichever is earlier. In the case in hand, the date of notification is 25.08.1999. The Collector's award is dated 10.07.2002. The possession has, however, been taken on 29.01.2000 i.e. before the award was passed. Moreov