Judgement

Consolidated Appeals (Nos. 35 and 36 of 1926) from two decrees of the High Court (December 5, 1924) affirming awards of the Tribunal constituted under the Calcutta Improvement Act (Ben. Act V. of 1911), s. 70.

Under the Act above mentioned the Improvement Trustees have power, with the sanction of the local Government, to acquire land in Calcutta, needed for the purposes of the Act, by proceedings under the Land Acquisition Act, 1894. Proceedings were taken as to land of which the respondents were tenants, and upon which there was certain machinery.

By s. 2 (q) of the Act of 1911 " land " in the Act has the same meaning as in the Land Acquisition Act, 1894, which defines it by s. 3 (a) as follows " The expression land includes benefits to arise

Law. Rep. 54 Ind. App. 187 ( 1926- 1927)

Secretary of State v. Tarak Chandra Sadhukhan 54

out of land, and things attached to the earth, or permanently fastened to anything attached to the earth."

The machinery constituted an oil-mill plant which had been installed in the premises by a previous tenant about twenty-five years previously. It consisted of a boiler, an engine with water heater, 112 ghannies, a forge, and a lathe. The boil