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Limitation Act Applies to Land Acquisition Appeals Under Section 74: SC

Case Law Details

TaxGuru Citation
2026 taxguru.in 9753
Case Name
Deputy Commissioner And Special Land Acquisition Officer Vs S.V. Global Mill Limited (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
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Deputy Commissioner And Special Land Acquisition Officer Vs S.V. Global Mill Limited (Supreme Court of India)

The Supreme Court considered a batch of appeals arising from High Court judgments dismissing first appeals filed under Section 74 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (“2013 Act”) as barred by limitation. The principal issue was the interplay between Sections 74 and 103 of the 2013 Act and Sections 5 and 29(2) of the Limitation Act, 1963. An incidental issue concerned whether proceedings initiated under the Land Acquisition Act, 1894, but culminating in an award after the commencement of the 2013 Act, would be governed by the 2013 Act.

The Court examined the statutory framework of the 2013 Act, including Sections 23, 24, 25, 26, 51, 60, 64, 69, 70, 74 and 103. It observed that where Section 24(1)(a) applies, all provisions of the 2013 Act relating to determination of compensation govern awards passed after the commencement of the 2013 Act, except rehabilitation and resettlement entitlements. The Court also explained the distinct roles of the Collector under the Act, namely in determining compensation and in making references to the Authority, and held that the Collector does not exercise purely judicial functions while acting under those provisions.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,970

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