(1.) These revisions are by the Corporation of Cochin, a local authority within the meaning of S.50 of the Land Acquisition Act. It challenges the orders refusing to lift the attachment of its assets.
(2.) In execution of awards for enhanced compensation granted by the Reference Court, the executing court ordered attachment of the assets of the Corporation. The attachments were effected. Thereupon the Corporation filed Execution Application praying for withdrawal of the attachment on the ground that the assets of the Corporation were not liable to be proceeded against for recovery of the enhanced compensation awarded under the Land Acquisition Act and that the Corporation was not a party either to the award or to the reference or to the decree and consequently no execution could be levied against it, for recovery of the amounts covered by the decree. The decree holders contended that the acquisition was on a requisition by the local authority, the Corporation of Cochin, and since they had the obligation to provide the funds necessary for the acquisition, they could be proceeded against in execution of the decree. It was further contended that in any view, the Corporation was a State and consequently what is decreed to be recovered from the State can be recovered by proceeding against the assets of the Corporation. The executing court overruled the contentions of the Corporation and ordered that the attachment cannot be withdrawn as claimed by the Corporation. The Execution Application filed by the Corporation were dismissed. These dismissals are challenged in these revisions by the Corporation.
(3.) In the Land Acquisition Act, the local authority is defined under S.3(aa) as to include a Town Planning Authority set up under any Law for the time being in force. There is no dispute that Corporation of Cochin is a local authority within the meaning Of the Land Acquisition Act. In the Act, the local authority appears to have been bracketed with a company, as defined under the Act. But whereas Part VII lays down conditions and procedure for acquisition of land by the State for companies, there are no corresponding provisions with regard to local authorities. Nor does the definition of company, under S.3(e) of the Act take within its purview, a local authority. S.41 of the Act provides for an agreement to be entered into by the Company with the Government providing to the satisfaction of the Government, the payment to the Government of the cost of the acquisition and. other matters. The local authority is paired with a company and is roped in by S.50 of the Act. The section reads: