FINANCIAL COMMR.(REV)& SEC.PUNJAB vs GURKIRPAL SINGH

The Supreme Court held that once possession of land is taken by the State under Section 16 of the Land Acquisition Act, 1894, the land vests in the State free from all encumbrances, and the State loses its power to de-notify the land under Section 48. The Court affirmed the High Court's finding that possession was taken on 10.7.1997, thus quashing the notification dated 23.2.2007 that de-notified the land. The Court emphasized the importance of possession in determining the validity of de-notification under the Act.