M/S.LARSEN & TOUBRO LTD vs STATE OF GUJARAT

The Supreme Court upheld the Gujarat High Court's decision to set aside the land acquisition for M/s Larsen and Toubro Ltd. under the Land Acquisition Act, 1894, specifically citing non-compliance with Rules 3 and 4 of the Land Acquisition (Companies) Rules, 1963, and lack of notice under Section 9 of the Act. The Court affirmed that the State Government's withdrawal from acquisition under Section 48 was valid but required notification. The judgment clarified the procedural requirements for land acquisition for companies, emphasizing the necessity of following statutory protocols.