IMPORTANT POINT
Deduction of cess from compensation is illegal; petitioners entitled to interest for delayed compensation.

JUDGMENT :

Nelson Sailo, J.

Heard Ms. Dinari T Azyu, learned counsel for the petitioners and Ms. Zairemsangpuii, learned CGC for the respondent Union of India. Also heard Ms. Lalnunhlui, learned Government Advocate for the State respondents and Mr. Lalfakawma, learned counsel for the respondent MADC. Both the writ petitions will be disposed of by this common order as the issues involved are similar. In WP(C) No. 60/2023, there are 74 writ petitioners while in WP(C) No. 103/2023, there are 7 writ petitioners.

2. The case of the petitioners is that they are the owners of their respective lands within the Siaha district and the respondent authorities through the BRTF had undertaken the construction of Kawlchaw-Phura-Tongkolong road and that they were not awarded any compensation. This Court, in WP(C) No. 160/2016 & WP(C) No. 224/2016 vide Orders dated 22.09.2016 & 08.12.2018 respectively, had directed the respondent authorities to conduct a spot verification to find out whether road had been constructed through the land of the petitioners and if it was constructed, to prepare a supplementary award for acquisition of the land of the said petitioners. According to the instant petitioners, although verification was done and assessment made as well but the same was only in respect of the lands which fell between the stretch of 00 km – 20 km along the Kawlchaw-Phura-Tongkalong road. The land of the petitioners whereas fell beyond 00 km – 20 km and therefore, they were not included in the verification and assessment of the compensation. The petitioners, therefore, filed WP(C) No. 53/2017 which was disposed of vide Judgment & Order dated 02.05.2018 by directing the respondents to invoke the provisions of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (Act of 2013) to assess the compensation payable to the petitioners and if they wanted to vacate the land of the petitioners, to pay damages within a time frame.

3. Pursuant thereto, the Collector concerned prepared Award No. 5/2020 (Annexure-3), awarding compensation to the petitioners as per the Act of 2013. The award in respect of WP(C) No. 60/2023 is dated 31.01.2020. Similarly, in case of WP(C) No. 103/2023, the Collector prepared Award No. 5 Additional-I/2024 dated 05.07.2024. The award was an additional award since the petitioners in WP(C) No. 103/2023 were left out in the earlier award.

4. It is the case of the petitioners that the respondent authorities have illegally deducted 10% of the cost of the land towards cess and that interest as per Section 80 of the Act of 2013 was not awarded to them and further, the market value of the land should be enhanced in proportion to the rates admissible to other parts of the State.

5. Mrs. Dinari T Azyu, learned counsel submits that as per Section 23(2)(b) of the Mara Autonomous District Council (Land & Revenue) Act, 2018 (Act of 2018), cess can be collected and levied to the extent of 15% from the value of the land for spot verification, survey and measurement and/or any other administrative work as provided under Section 22(1) of the Act of 2018. The learned counsel submits that the MADC in the Land Revenue & Settlement Department purportedly in exercise of the powers conferred be Section 23(2) of the Act of 2018, issued the Notification on 23.09.2019 levying Revenue cess to the extent of 10% from any land holder from the value of the land for conducting a spot verification, survey and measurement and or any other administrative work as envisaged under Section 23(2) of the Act of 2018. She submits that the Act of 2013 does not provide that cess can be collected or deducted from the amount of compensation to be received by the land owners for acquisition of their land. However, despite the same, 10% cess from the total cost of the land has been deducted to be remitted to the LADC. She submits that as per the summary of the award, administrative cost @ 2.5% of the total compensation has alr