BIKRAM SINGH OTHERS Vs. LAND ACQUISITION COLLECTOR

JUDGEMENT

(1.) Leave granted.

(2.) We have heard learned counsel on both sides.

(3.) This appeal by special leave arises from the judgment of the High court of Punjab and Haryana made in CWP No. 1558 of 1991 and batch on 13/12/1991. The admitted facts are that the appellants had received notice on 31/7/1991 for payment of income tax on the delayed interest amount recovered under the Land Acquisition Act, 1894 (for short "the LA Act"). Calling that notice in question, they filed writ petitions. The High court relying upon decisions of this court dismissed the petitions with a finding as under: