1. The Land Acquisition Act, 1894 (hereinafter referred to as the “said Act”) was enacted with the object of providing for acquisition of the land by the Government for public purpose and the compensation payable in pursuance thereto to the land owners. The Government has a right to withdraw from the acquisition of land of which possession has not been taken, in view of Section 48(1) of the said Act. Thus, the land owner has no right in the land after acquisition is complete, and thus, de-notification is not legally possible.

2. The Government of Tamil Nadu enacted the Land Acquisition (Tamil Nadu Amendment) Act, 1996 seeking to insert Section 48-B as under:-

“48-B. Transfer of land to original owner in certain cases “Where the Government are satisfied that the land vest in the Government under this Act is not required for the purpose for which it was acquired, or for any other public purpose, the Government may transfer such land to the original owner who is willing to repay the amount paid to him under this Act for the acquisition of such land inclusive of the amount referred to in sub-section(1-A) and (2) of Section 23, if any paid under this Act”.

3. The aforesaid provisi