Page No.# 1/4 GAHC030007322024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/131/2024 Jeru Zothansanga and 394 Ors Kaochao East, Siaha District, Siaha 2: H.C Chakhu 3: K. Lalramsanga 4: H. Mochho/Salam VERSUS Competent Authority of Land Acquisition (CALA) and 6 Ors. Siaha District, Siaha Advocate for the Petitioner : Ms Dinari T Azyu Advocate for the Respondent : Ms Zairemsangpuii, CGC for R4 B E F O R E HON’BLE MRS. JUSTICE MARLI VANKUNG ORDER 31.01.2025 Heard Mr. Victor L. Ralte, learned counsel for the petitioner. Also heard Ms. Zairemsangpuii, learned CGC for respondent No. 4, Union of India represented by Secretary, Ministry of Road Transport and Highways, Mr. Samuel Vanlalhriata Chhangte, learned standing counsel for NHIDCL and Ms. Vanneihsiami, learned Page No.# 2/4 counsel for the State respondents. 2. The petitioner’s case in brief is that they are the land owners which were acquired for the construction of NH-54 for the stretch from 298-339 kms i.e., (i) Kaochao E-I, (ii) Kaochao E-II, (iii) Amobyu ‘V’ Package-7 within the District of Siaha and another Award vide Order No.D.11067/3/2018-DC(S) dated 28.2.2019 in respect of the stretch from 339 to 380 kms i.e., (i) Amobyu Vaihthieh, (ii) Amobyu ‘CH’, (iii) Amobyu ‘B’, (iv) Tipa D-1, (v) Tipa D-II, (vi) Tipa-V. Thereafter, steps were taken for acquisition of their land under the National Highways Act, 1956 and the 3-G Award dated 28.02.2019 was made by the concerned respondents. However, the respondent authorities had deducted 10% cess from the total compensation and the petitioners were paid the compensation for the acquisition of their landed property after the deduction of 10% cess. The said 10% was said to be deducted under Section 23(2) of the Mara Autonomous District Council (Land & Revenue) Act, 2018 and the notification dated 23.09.2019. 3. The learned counsel for the petitioner submits that other similarly situated land owners whose lands were also acquired under the Right to Fair Compensation and Transparency in Acquisition, Rehabilitation and Settlement Act, 2013 and where 10% cess was deducted by invoking the above 2018 Act and the notification dated 23.09.2019, had approached this Court vide WP(C) No. 60/2023 and WP(C) No. 103/2023, wherein the writ petitions were disposed of vide a common Judgment & Order dated 21.11.2024, wherein a Co-ordinate Bench of this Court held that there was no justification for the deduction of 10% of the total cost of land towards cess from the compensation to be received by the land owners for acquisition of land. The learned counsel for the petitioner submits that a similar order may be passed in the present writ petition since this Page No.# 3/4 is a covered case where the facts and circumstances of the present writ petitioners are the same as those of the petitioners in the mentioned writ petitions, WP(C) No. 60/2023 and WP(C) No. 103/2023. The learned counsel submits that the Co-ordinate Bench of this Court had found that the Act of 2018 does not contemplate deduction of cess from compensation to be received by the land owners and therefore deduction of cess made from the amount to be received by the petitioners is only illegal. 4. Ms. Zairemsangpuii, learned CGC for respondent No. 4, Union of India represented by Secretary, Ministry of Road Transport and Highways, Mr. Samuel Vanlalhriata Chhangte, learned standing counsel for NHIDCL and Ms. Vanneihsiami, learned counsel for the State respondents, in all fairness submit that the present writ petition appears to be covered by the decision of the Co- ordinate Bench of this Court in WP(C) No. 60/2023 & WP(C) No. 103/2023. 5. Having heard the submissions made by the learned counsels for both the parties, this Court finds that the Co-ordinate Bench of this Court in WP(C) No. 103/2023 had observed as follows: “Insofar as the imposition of cess is concerned, the same is found in Section 23 under Chapter-V of the Act of 2018. Power has been conferred to the Executive Committee of the MADC under Section 23(1) of the same Act to issue a public notification or an official order, levying or collecting cess from land owners amongst others. Further, under Section 23(2) of the same Act, subject to Section 22 of the same Act, the Executive Committee by public notification or by official order can collect and levy cess to the extent of 15% from the value of land for conducting spot verification, survey and measurement or any other administrative work or otherwise as provided and envisaged under Section 22(1) of the Act. The Act of 2018, however, does not provide for deduction of Page No.# 4/4 cess from the amount of compensation awarded to the land owners for acquisition of their land. If the cess deducted is to be considered as the amount towards the expenses for conduct of spot verification, for survey and measurement or for any other administrative works, the summary of the award at Sl. No. 8 otherwise has already provided for administrative cost @ 2.5% of the total compensation. Therefore, it only appears that there is no justification for deduction of 10% of the total cost of the land towards cess from the compensation to be received by the land owner for acquisition of his land.” 6. This Court does not find any reason to differ with the opinion of the Co- ordinate Bench of this Court as reproduced above and accordingly, since the present writ petition is filed for the release of the 10% cess deducted from the total compensation to be paid to the petitioners on the acquisition of their land by the respondent authorities for the construction of NH-54, this Court finds that the present case is fairly covered by Writ Petition No. 103/2023 and therefore, this Court finds it fit to dispose of the instant writ petition with a similar direction that since the Act of 2018 does not contemplate the deduction of cess from the compensation received by the land owners, hence, the 10% cess deducted by the respondent authorities should be refunded to the petitioners within a period of 2 months from the date of receipt of a certified copy of this order. 7. With the above observations and directions, the present WP(C) No. 131/2024 stands allowed and disposed of. JUDGE Comparing Assistant