1. On 25th of January 2003, a notification under Section 4 (1) of the Land Acquisition Act, 1894 (for short, "the 1894 Act") was issued. This was followed by a declaration and ultimately an award was passed on 22nd of July 2003.
2. By this award, the market value for the lands acquired was fixed at Rs.96,164/- per acre for irrigated lands.
3. The land loser, being dissatisfied with determination of compensation by the Land Acquisition Officer, sought for reference under Section 18 of the 1894 Act and the Civil Court after considering the matter proceeded to enhance the compensation to Rs.6,75,000/- per acre.
4. Not being satisfied with this determination also, the land loser preferred an appeal to this court and this court enhanced the compensation further to Rs.13,93,920/-.
5. The land loser, being dissatisfied with this compensation also, approached the Supreme Court and the Supreme Court, after hearing the parties, ultimately, enhanced the compensation Rs.23,13,600/- per acre.
6. As this amount awarded as compensation was not paid, the petitioner initiated execution proceedings. In the said execution proceedings, the land loser filed a Memo of Calculation stating that the entire amount due to him had not been paid. The Memo of Calculation filed by the land loser before the Executing Court reads as follows:
|
1 |
Market value fixed by the Hon'ble Supreme Court of India, Delhi at the Rate of Rs.26,13,600/- per acre total extent 9A-14Gu |
Rs.2,44,37,160.00 |
|
2 |
30% Solatium |
Rs.73,31,148.00 |
|
3 |
12% Additional Market Value from 22-02-2003 to 22-07-2003 (151 days) |
12,21,188.00 |
|
|
Total |
Rs.3,29,89,496.00 |
|
4 |
Less Paid by LAO |
Rs.12,13,509.00 |
|
|
Balance |
Rs.3,17,75,987.00 |
|
5 |
9% Interest Per annum from 15- 09-2003 to 14-09-2004 on Rs.3,17,75,987.00 (365 days) |
Rs.28,59,838.00 |
|
6 |
15% Interest from 15-09-2004 to 19-02-2013 on Rs.3,17,75,987.00 (3078 days) |
Rs.4,01,94,447.00 |
|
7 |
High Court Costs |
Rs.8,85,064.00 |
|
|
TOTAL |
Rs.7,48,30,272.00 |
|
8 |
Less Deposited in court including Rs.1,60,87,451/- + IT Paid |
Rs.1,70,63,349.00 |
|
|
Rs.9,75,892.00 |
|
|
|
Balance |
Rs.5,77,66,923.00 |
|
9 |
15% Interest from 20-02-2013 to 22-12-2014 on Rs.5,77,66,923/- (670 days) |
Rs.1,59,05,687.00 |
|
|
Total |
Rs.7,36,72,610.00 |
|
10 |
Less Deposited in court including Rs.2,21,98,74 + IT Paid Rs.14,58,508/- |
Rs.2,36,57,248.00 |
|
|
Balance |
Rs.5,00,15,362.00 |
|
11 |
15% Interest from on Rs.5,00,15,362/- from 23-12-2014 to 21-09-2016 (638 days) |
Rs.1,31,13,616.00 |
|
|
Total |
Rs.6,31,28,978.00 |
|
12 |
Less amount deposited in court including Rs.9,82,372 + IT Rs.10,812/- |
Rs.9,93,184.00 |
|
|
Balance |
Rs.6,21,35,794.00 |
|
13 |
Interest 15% on Rs.6,21,35,794/- from 22-09-2016 to 30-10-2017 (403 days) |
Rs.1,02,90,708.00 |
|
|
Total Balance |
Rs.7,24,26,502.00 |
|
14 |
Less amount deposited in court including 4,32,91,226/- + IT 30,99,986 |
Rs.4,63,91,212.00 |
|
|
Balance |
Rs.2,60,35,290.00 |
|
15 |
Interest 15% on Rs.2,60,35,290/- from 31-10-2017 to 27-11-2020 (1110 days) |
Rs.1,18,76,372.00 |
|
|
Total |
Rs.3,79,11,662.00 |
7. The State, however, disagreed with the Memo of Calculation filed by the land loser and it proceeded to file its own Memo of Calculation, which reads as under:
|
Sl. No. |
Description |
Amount |
|||
|
1 |
Market Value fixed by as per Hon'ble Supreme Court order per acre Rs.26,13,600/- A-G 09-14 SY NO.553/AP(553/A/1) |
Rs.2,44,37,160/- |
|||
|
2 |
Less paid by LAO |
Rs.8,99,133/- |
|||
|
3 |
Previously court |
amount |
deposited |
to |
Rs.54,12,117/- |
|
4 |
Previously court |
amount |
deposited |
to |
Rs.67,21,902/- |
|
5 |
Total difference Amount |
Rs.1,14,04,008/- |
|||
|
6 |
30% solatium |
Rs.34,21,202/- |
|||
|
7 |
12% Additional market value Date on: 17-08-2000 to 28-05-2002. 151 days |
Rs.5,66,139/- |
|||
|
8 |
Total compensation Amount |
Rs.1,53,91,349/- |
|||
|
9 |
9% Interest From 15-09-2003 to 14-09-2004 |
Rs.13,85,221/- |
|||
|
10 |
15% Interest From 15-09-2004 to 11-07-2017 (No of Days 4682) |
Rs.2,96,14,642/- |
|||
|
11 |
Total Interest |
Rs.3,09,99,863/- |
|||
|
12 |
Gross Amount |
Rs.4,63,91,212/- |
|||
|
13 |
10% TDS |
Rs.30,99,986/- |
|||
|
14 |
Net Amount Payable (Deposited to Court) |
Rs.4,32,91,226/- |
|||
8. Thus, as could be seen from the above two sets of calculations, the decree holder claimed that the entire amount of compensation is yet to be paid, whereas, the State contended that it had paid the entire compensation amount and there was nothing due. 9. The Executing Court, thereafter, proceeded to consider both the Memo of Calculations and it came to the conclusion that the fresh calculation memo submitted by the land loser was correct and that the State was liable to pay the said amount.
10. The State is, therefore, before this court contending that the calculation made by the decree holder was incorrect and its acceptance by the Executing Court was illegal.
11. Before this Court, the State has filed a Memo of Calculation and the same reads as under:
|
1 |
Enhanced market Value fixed by the Hon'ble Apex Court in Civil Appeal No.1648/2016 dated 07.07.2017 at the rate of Rs.26,13,600/- per acre and total extent of land is 9 Acres 14 Guntas |
Rs.2,44,37,160/- |
|
|
|
|
|
2 |
30% Solatium |
Rs.73,31,148/- |
|
3 |
12% Addl. Market Value from 22.02.2003 to 22.07.2003 i.e. 151 days |
Rs.12,13,154/- |
|
4 |
TOTAL |
Rs.3,29,81,462/- |
|
5 |
Less amount paid by the Land Acquisition Officer award amount deposited on 10.09.2003 Rs.12,13,509/- As DOCUMENT No.1 |
(-)Rs.12,13,509/- |
|
6 |
BALANCE |
Rs.3,17,67,953/- |
|
7 |
LAC No.109/04 CALCULATION Less amount paid & deposited before Reference Court dated 04.02.2013 including 9% and 15% interest as stated below Prl. Amount Rs.73,04,430/- Including 30% Solatium & 12% Addl. Market Value |
|
|
8 |
9% Interest (15.09.2003 to 14.09.2004= 365 days) Rs.6,57,399/- |
Rs.6,57,399/- |
|
9 |
15% Interest (15.09.2004 to 07.01.2013 = 3032 days) Rs.91,01,520/- As DOCUMENT No.2 |
Rs.91,01,520/- |
|
10 |
BALANCE |
Rs.4,15,26,872/- |
|
11 |
Total amount deposited on 04.02.2013 Rs.1,70,63,349/- |
(-) 1,70,63,349/- |
|
12 |
BALANCE |
Rs.2,44,63,523/- |
|
13 |
MFA No.25304/2012 CALCULATION Less amount |
|
|
|
paid and deposited before Reference Court as per the order of the Hon'ble High Court dated 15.12.2014 including 9% and 15% interest as stated below Prl. Amount Rs.90,72,174/- including 30% Solatium & 12% Addl. Market Value |
|
|
14 |
9% Interest (15.09.2003 to 14.09.2004= 365 days) Rs.8,16,496/- |
Rs.8,16,496/- |
|
15 |
15% Interest (15.09.2004 to 30.10.2014= 3693 days) Rs.1,37,68,578/- As Document No.3 |
Rs.1,37,68,578/- |
|
16 |
BALANCE |
Rs.3,90,48,597/- |
|
17 |
Total amount deposited on 15.12.2014 Rs.2,36,57,248/- |
(-) 2,36,57,248/- |
|
18 |
BALANCE |
Rs.1,53,91,349/- |
|
19 |
SLPNo.1645-47/2016 CALCULATION Less amount paid and deposited before Reference Court as per order of the Hon'ble Supreme Court dated 17.10.2017 including 9% and 15% interest as stated below Prl. Amount Rs.1,53,91,349/- including 30% Solatium & 12% Addl. Market Value |
|
|
20 |
9% Interest deposited on 17.10.2017 (15.09.2003 to 14.09.2004= 365 days) Rs.13,85,221/- |
Rs.13,85,221/- |
|
21 |
15% Interest deposited on 17.10.2017 (15.09.2004 to 11.07.2017 = 4682 days) Rs.2,96,14,642/- as Document No.4 |
Rs.2,96,14,642/- |
|
22 |
BALANCE |
Rs.4,63,91,212/- |
|
23 |
Total amount deposited on 17.10.2017 Rs.4,63,91,212/- |
(-) 4,63,91,212/- |
|
24 |
BALANCE |
0 |
12. As could be seen from the above Memo of Calculations filed by the State, the State has not computed interest as provided under Section 34 of the 1894 Act on the entire compensation, which comprises of the aggregate of the market value, solatium and the 12% additional market value.
13. The State has, on the other hand, proceeded to compute interest only on the solatium amount and has not computed interest on the two other components, i.e., market value of the land and 12% additional market value. This has resulted in the huge discrepancy between the amounts claimed by the land loser and the amounts calculated by the State.
14. The decree holder has also filed a Memo of Calculation before this Court, which reads as follows:
|
1 |
Market value fixed by the Hon'ble Apex Court in Civil Appeal No.1648/2016, dated: 07.07.2017, at the Rate of Rs.26,13,600/- per acre and total extent of land is 9 acre 14 Gunta |
Rs.2,44,37,160/- |
|
2 |
30% Solatium |
Rs.73,31,148/- |
|
3 |
12% Additional Market Value from 22.02.2003 to 22.07.2003 i.e. 151 days |
Rs.12,13,154/- |
|
|
TOTAL |
Rs.3,29,81,462/- |
|
4 |
Less amount paid by the Land acquisition officer as per the award dated: 27.07.2003 |
Rs.12,13,509/- |
|
|
BALANCE |
Rs.3,17,67,953/- |
|
5 |
9% Interest per Annum from 15.09.2003 to 14.09.2004 (365 days) on Rs.3,17,67,953/- |
Rs.28,59,116/- |
|
6 |
15% Interest from 15.09.2004 to 19.02.2013 (3078 days) on Rs.3,17,75,953/- |
Rs.4,01,84,285/- |
|
|
TOTAL |
Rs.7,48,11,354/- |
|
7 |
Less amount deposited by the SLAO in court including Rs.1,60,87,457 + Income Tax Paid Rs.9,75,892/- under CCD No.123/2012-13, dated: 19.02.2013 |
Rs.1,70,63,349/- |
|
|
BALANCE |
Rs.5,77,48,005/- |
|
8 |
15% Interest from 20.02.2013 to 22.12.2014 (670 days) on Rs.5,77,48,005/- |
Rs.1,59,00,478/- |
|
|
TOTAL |
Rs.7,36,48,483/- |
|
9 |
Less amount deposited by the SLAO in court including Rs.2,21,98,740 + Income Tax Paid Rs.14,58,508/- under CCD No.113(4)/14-15, dated: |
Rs.2,36,57,248/- |
|
|
22.12.2014 |
|
|
|
BALANCE |
Rs.4,99,91,235/- |
|
10 |
15% Interest from 23.12.2014 to 21.09.2016 (638 days) on Rs.4,99,91,235/- |
Rs.1,31,07,291/- |
|
|
TOTAL |
Rs.6,30,98,526/- |
|
11 |
Less amount deposited by the SLAO in court including Rs.9,82,372/- + Income Tax paid Rs.10,812 under CCD No.40/2016- 17, dated: 21.09.2016 |
Rs.9,93,184/- |
|
|
BALANCE |
Rs.6,21,05,342/- |
|
12 |
15% Interest from 22.09.2016 to 30.10.2017 (403 days) on Rs.6,21,05,342/- |
Rs.1,02,85,665/- |
|
|
TOTAL BALANCE |
Rs.7,23,91,007/- |
|
13 |
Less amount deposited by the SLAO in court including Rs.4,32,91,226 + Income Tax Paid Rs.30,99,986/- under CCD No.81(4)/2017-18, dated: 30.10.2017 |
Rs.4,63,91,212/- |
|
|
BALANCE |
Rs.2,59,99,795/- |
|
14 |
15% Interest from 31.10.2017 to 27.11.2020 (1110 days) on Rs.2,59,99,795/- |
Rs.1,18,60,180/- |
|
15 |
Cost awarded by the Hon'ble High Court in MFA No.25304/2012 dated: 07.07.2014 |
Rs.8,85,064/- |
|
|
NET AMOUNT PAYABLE |
Rs.3,87,45,039/- |
15. In order to verify these Memo of Calculations filed by the State and the land Loser and in order to eliminate any discrepancy, the Registry was directed to calculate the actual amount due, if any, to the land loser.
16. The Registry, after considering the matter in detail, has calculated the amount as follows:
|
1 |
Market value fixed by the Hon'ble Apex Court in Civil Appeal No.1648/2016, dated: 07.07.2017, at the Rate of Rs.26,13,600/- per acre and total extent of land is 9 acre 14 Gunta |
Rs.2,44,37,160/- |
|
2 |
30% Solatium |
Rs.73,31,148/- |
|
3 |
12% Additional Market Value from 22.02.2003 to 22.07.2003 i.e. 151 days |
Rs.12,13,154/- |
|
|
TOTAL |
Rs.3,29,81,462/- |
|
4 |
Less amount paid by the Land acquisition officer as per the award dated: 27.07.2003 |
Rs.12,13,509/- |
|
|
BALANCE |
Rs.3,17,67,953/- |
|
5 |
9% Interest per Annum from 15.09.2003 to 14.09.2004 (365 days) on Rs.3,17,67,953/- |
Rs.28,59,116/- |
|
6 |
15% Interest from 15.09.2004 to 19.02.2013 (3078 days) on Rs.3,17,67,953/- |
Rs.4,01,84,285/- |
|
|
TOTAL |
Rs.7,48,11,354/- |
|
7 |
Less amount deposited by the SLAO in court including Rs.1,60,87,457 + Income Tax Paid Rs.9,75,892/- under CCD No.123/2012-13, dated: 19.02.2013 |
Rs.1,70,63,349/- |
|
|
BALANCE |
Rs.5,77,48,005/- |
|
8 |
15% Interest from 20.02.2013 to 22.12.2014 (670 days) on Rs.5,77,48,005/- |
Rs.1,59,00,478/- |
|
|
TOTAL |
Rs.7,36,48,483/- |
|
9 |
Less amount deposited by the SLAO in court including Rs.2,21,98,740 + Income Tax Paid Rs.14,58,508/- in CCD No.113(4)/14-15, dated: |
Rs.2,36,57,248/- |
|
|
22.12.2014 |
|
|
|
BALANCE |
Rs.4,99,91,235/- |
|
10 |
15% Interest from 23.12.2014 to 21.09.2016 (638 days) on Rs.4,99,91,235/- |
Rs.1,31,07,291/- |
|
|
TOTAL |
Rs.6,30,98,526/- |
|
11 |
Less amount deposited by the SLAO in court Rs.9,82,372 + Income Tax paid Rs.10,812 under CCD No.40/2016-17, dated: 21.09.2016 |
Rs.9,93,184/- |
|
|
BALANCE |
Rs.6,21,05,342/- |
|
12 |
15% Interest from 22.09.2016 to 30.10.2017 (403 days) on Rs.6,21,05,342/- |
Rs.1,02,85,665/- |
|
|
TOTAL BALANCE |
Rs.7,23,91,007/- |
|
13 |
Less amount deposited by the SLAO in court including Rs.4,32,91,226 + Income Tax Paid Rs.30,99,986/- under CCD No.81(4)/2017-18, dated: 30.10.2017 |
Rs.4,63,91,212/- |
|
|
BALANCE |
Rs.2,59,99,795/- |
|
14 |
15% Interest from 31.10.2017 to 27.11.2020 (1110 days) on Rs.2,59,99,795/- |
Rs.1,18,60,180/- |
|
15 |
Cost awarded by the Hon'ble High Court in MFA No.25304/2012 dated: 07.07.2014 |
Rs.8,85,064/- |
|
|
NET AMOUNT PAYABLE |
Rs.3,87,45,039/- |
17. From this Memo of Calculation, it is clear that the State is still liable to pay the aforementioned amount as determined by the Registry.
18. In my view, this calculation made by the Registry is correct, in as much as, the Registry has computed interest on the entire compensation amount, which comprises of three 3 components, i.e., the market value of the land, 30% solatium and 12% additional market value and has, therefore, computed the interest on the said amount as provided under Section 34 of the 1894 Act.
19. The Registry has also rightly calculated the interest on the amount due as on each date of deposit/payment of the compensation by the Land Acquisition Officer and it has thereafter deducted the amount deposited and after arriving at the balance, has computed interest on the remaining amount. The Memo of Calculation prepared by the Registry, in fact, tallies with the Memo of Calculation submitted by the land loser.
20. In the light of the above, it is clear that the Executing Court was justified in coming to the conclusion that the Memo of Calculation submitted by the land loser was correct and the State did, in fact, owe money to the land loser.
21. In my view, therefore, the State would be liable to pay the sum as determined by the Registry, which would be Rs.3,87,45,039/-. The State would also be liable to pay future interest on the said amount at 15% p.a. from 28.11.2020 till the entire amount is paid.
22. Consequently this writ petition is dismissed. The State is directed to pay to the land loser, Rs.3,87,45,039/-, with further interest at 15% p.a. from 28.11.2020 till the date of payment.
23. The State shall make this payment within four weeks from the date of receipt of a copy of this order.
