STATE OF WEST BENGAL AND ANR. vs SURENDRA NATH BHATTACHARYA AND ANR.

The Supreme Court held that the acquisition of land under the Land Acquisition Act, 1894, for a company engaged in public purpose activities is valid and does not violate Article 14 of the Constitution. The Court clarified that Section 40(aa) of the Act allows for such acquisitions, and Section 44B is prospective, not retroactive. The appeal was allowed, overturning the High Court's decision that had quashed the acquisition proceedings, affirming the validity of the acquisition process undertaken by the Collector.