ASST. COMMISSIONER vs MATHAPATHI BASAVANNEWWA K.V.

The Supreme Court interpreted Section 23(1-A) of the Land Acquisition Act, holding that landowners are entitled to an additional amount of 12% per annum on the market value of the land from the date of taking possession until the date of the award, regardless of whether the possession was taken before the notification under Section 4(1) was published. The Court emphasized that strict construction leading to hardship for the landowner contradicts the legislative intent to mitigate such hardships. The ruling clarifies that the phrase 'whichever is earlier' should be construed to favor the landowner's right to compensation from the date of possession.