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Tax-News.com: Singapore Issues Corporate Tax Return Filing Guidance

The Inland Revenue Authority of Singapore has released guidance for companies on filing a corporate income tax return this year.




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Bengaluru Records 4,427 Dengue Cases This Year

Karnataka Health Minister Dinesh Gundu Rao revealed that Bengaluru has recorded 4,427 medlinkdengue/medlink cases this year. He also announced the launch of a monitoring app for these cases.




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Dengue Crisis Deepens in Bengal as Cases Surpass 50,000 Threshold

The medlinkdengue/medlink outbreak in West Bengal has escalated significantly, surpassing 50,000 reported cases. While the health department hasn't




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Tax-News.com: Singapore Updates Tax Rules For Company Liquidations

The Inland Revenue Authority of Singapore has updated its guidance on the tax requirements for companies being liquidated and those under receivership.




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Tax-News.com: Singapore Issues Advance Ruling On IP Rights Transfer

On April 1, 2021, the Inland Revenue Authority of Singapore issued a summary of an advance ruling concerning franchise income earned by a Singaporean company from licensing intellectual property rights.




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Tax-News.com: Singapore To Implement Budget 2021 GST Reforms Unchanged

Following a consultation exercise, the Inland Revenue Authority of Singapore has said the territory intends to go ahead with various important goods and services tax regime changes without accepting amendments proposed by stakeholders.




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Tax-News.com: Singapore Expected To Hike Carbon Tax In 2022 Budget

Singapore's Minister of Finance has said Singapore will set out plans to hike its carbon tax in the 2022 Budget.




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Tax-News.com: Singapore Targets A More Progressive Tax Regime In 2022 Budget

Singapore has announced personal income tax hikes and higher wealth taxes on the territory's wealthiest individuals, as well as plans to ramp up the territory's carbon tax, in its newly released Budget.





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Climate Change and the Growing Fungal Threat to Health

Researchers have suggested that fungi are adapting to human body temperature and becoming drug-resistant, potentially due to medlinkclimate change/medlink.




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Dengue Cases Rise With Monsoon Onset in West Bengal

Early indications suggest a potential increase in medlinkdengue/medlink (!--ref1--) cases during the monsoon season in West Bengal, with over 2,000






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Singapore Reports 13 Dengue Deaths

Singapore recorded six dengue-related deaths (!--ref1--) from April to June, raising the total to 13 for the first half of the year. The quarterly




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HIV Prevention in Gay/Bisexual Youth by Engaging Their Parents

Parents can be taught to communicate with their gay or bisexual sons about safe sex, suggests a new study published in the journal iAIDS and Behavior/i.




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New Research Finds Employers Need to Rethink Their Approach to Engaging Employees and Dependents in Managing Their Health

New Research Finds Employers Need to Rethink Their Approach to Engaging Employees and Dependents in Managing Their Healt




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Healthcare Politics: Modi Slams Delhi and Bengal Government

Prime Minister Narendra Modi criticized the Delhi and West Bengal governments for not implementing the Ayushman Bharat health insurance scheme. The




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Bangalore based HiFives leverages Cloud Technology to help global corporations transform their emplo

HiFives, a leading provider of cloud based employee rewards management and recognition platform, today announced a collaborative cloud based service model that is helping global corporations transform their employee rewards programs,...




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'Billy Lynn's Long Halftime Walk': Engaging But Not Exceptional

Director: Ang Lee; Cast: Joe Alwyn, Kristen Stewart, Chris Tucker, Garrett Hedlund, Makenzie Leigh, Vin Diesel, Steve Martin, Brain "Astro" Bradley, Arturo Castro.




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Dhruv Vikram Promotes Adithya Varma in Bengaluru

Dhruv Vikram was at Mount Carmel College in Bengaluru on Saturday, 16 November.




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Ungal Naan aka Kamal 60: Celebs galore at Kamal Haasan's 60-year in film event

Ungal Naan, a musical event by Ilaiyaraaja to celebrate the 60 years of Ulaganayagan in film industry. The event was graced by who’s who of Kollywood that includes Tamil superstar Rajinikanth.




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Kajal Aggarwal to be immortalised as wax statue at Madame Tussauds in Singapore

Kajal Aggarwal has become the first South Indian actress to get her wax statue at the Madame Tussauds in Singapore.




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Telugu actor Nithin gets Engaged Ahead of Bheeshma Release [PICS]

Nithin has got engaged to his girlfriend Shalini in Hyderabad in the presence of his family members and friends.




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Anaswara Ponnambath Gets Engaged to Dinshith Dinesh

Actress Anaswara Ponnambath is engaged to Dinshith Dinesh on Monday, 22 June.




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Kangana Ranaut Celebrates Donald Trump's Win, Calls It 'A Nice Come Back Story'

The US election results are out and Donald Trump has been elected as the President for the second time and Kangana Ranaut is in absolute support of that




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Bengal bypolls: RG Kar dominates BJP's line of campaigning

The rape and murder of a junior doctor of state-run R.G. Kar Medical College & Hospital here in August, is dominating BJP's line of campaiging for the forthcoming bypolls for six Assembly constituencies in West Bengal.




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Bengal by-polls: TMC leader writes to ECI seeking intervention on crucial issues

Senior Trinamool Congress (TMC) leader Derek O'Brien wrote to the Election Commission of India (ECI) on Monday, seeking the latter's intervention on issues pertaining to upcoming by-elections for 6 assembly constituencies in West Bengal.




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Girl student at IIIT Basar in Telangana ends life

A student of the Rajiv Gandhi University of Knowledge and Technologies (RGUKT), also known as the IIIT Basar, in Basar town of Telangana's Nirmal district, committed suicide on Monday.




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Former cricketer Sanjay Bangar's son undergoes hormonal transformation, now identifies self as transwoman 'Anaya'

Aryan Bangar, formerly son of cricketer Sanjay Bangar, now identifies as a transwoman and goes by the name of Anaya.




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ED raids multiple locations in Bengal over hawala case with Jharkhand links

The officials of the Enforcement Directorate (ED) are conducting raids at multiple locations in West Bengal since Tuesday morning.




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55 held for attack on government officials in Telangana

Police in Telangana's Vikarabad district on Tuesday arrested 55 people in connection with an attack on district officials during a public hearing for the proposed 'Pharma Village'.




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X changes creator payouts to depend on engagement, not ads

As X continues to alienate advertisers, even recently suing a group over their boycott of the platform, the company is shifting its creator payments policy to be less dependent on ads. Before, creators would be paid a percentage of the ad revenue from ads shown in their replies. Now, X says it will instead pay […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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ProWritingAid VS Grammarly: Which Grammar Checker is Better in (2022) ?

ProWritingAid VS Grammarly:  When it comes to English grammar, there are two Big Players that everyone knows of: the Grammarly and ProWritingAid. but you are wondering which one to choose so here we write a detail article which will help you to choose the best one for you so Let's start

What is Grammarly?

Grammarly is a tool that checks for grammatical errors, spelling, and punctuation.it gives you comprehensive feedback on your writing. You can use this tool to proofread and edit articles, blog posts, emails, etc.

Grammarly also detects all types of mistakes, including sentence structure issues and misused words. It also gives you suggestions on style changes, punctuation, spelling, and grammar all are in real-time. The free version covers the basics like identifying grammar and spelling mistakes

whereas the Premium version offers a lot more functionality, it detects plagiarism in your content, suggests word choice, or adds fluency to it.


Features of Grammarly

  • Spelling and Word Suggestion: Grammarly detects basic to advance grammatical errors and also help you why this is an error and suggest to you how you can improve it
  • Create a Personal Dictionary: The Grammarly app allows you to add words to your personal dictionary so that the same mistake isn't highlighted every time you run Grammarly.
  • Different English Style: Check to spell for American, British, Canadian, and Australian English.
  • Plagiarism: This feature helps you detect if a text has been plagiarized by comparing it with over eight billion web pages.
  • Wordiness: This tool will help you check your writing for long and hard-to-read sentences. It also shows you how to shorten sentences so that they are more concise.
  • Passive Voice: The program also notifies users when passive voice is used too frequently in a document.
  • Punctuations: This feature flags all incorrect and missing punctuation.
  • Repetition: The tool provides recommendations for replacing the repeated word.
  • Proposition: Grammarly identifies misplaced and confused prepositions.

  • Plugins: It offers Microsoft Word, Microsoft Outlook, and Google Chrome plugins.


What is ProWritingAid?

ProWritingAid is a style and grammar checker for content creators and writers. It helps to optimize word choice, punctuation errors, and common grammar mistakes, providing detailed reports to help you improve your writing. 

ProWritingAid can be used as an add-on to WordPress, Gmail, and Google Docs. The software also offers helpful articles, videos, quizzes, and explanations to help improve your writing.

Features of ProWriting Aid

Here are some key features of ProWriting Aid:

  • Grammar checker and spell checker: This tool helps you to find all grammatical and spelling errors.
  • Find repeated words:  The tool also allows you to search for repeated words and phrases in your content.
  • Context-sensitive style suggestions:  You can find the exact style of writing you intend and suggest if it flows well in your writing.
  • Check the readability of your content: Pro Writing Aid helps you identify the strengths and weaknesses of your article by pointing out difficult sentences and paragraphs.
  • Sentence Length: It also indicates the length of your sentences.
  • Check Grammatical error: It also checks your work for any grammatical errors or typos, as well.
  • Overused words: As a writer, you might find yourself using the same word repeatedly. ProWritingAid's overused words checker helps you avoid this lazy writing mistake.
  • Consistency: Check your work for inconsistent usage of open and closed quotation marks.
  • Echoes: Check your writing for uniformly repetitive words and phrases.

Difference between Grammarly and Pro-Writing Aid

Grammarly and ProWritingAid are well-known grammar-checking software. However, if you're like most people who can't decide which to use, here are some different points that may be helpful in your decision.

Grammarly vs ProWritingAid

  • Grammarly is a writing enhancement tool that offers suggestions for grammar, vocabulary, and syntax whereas ProWritingAid offers world-class grammar and style checking, as well as advanced reports to help you strengthen your writing.
  • Grammarly provides Android and IOS apps whereas ProWritingAid doesn't have a mobile or IOS app.
  • Grammarly offers important suggestions about mistakes you've made whereas ProWritingAid  shows more suggestions than Grammarly but all recommendations are not accurate
  • Grammarly has a more friendly UI/UX whereas the ProWritingAid interface is not friendly as Grammarly.
  • Grammarly is an accurate grammar checker for non-fiction writing whereas ProWritingAid is an accurate grammar checker for fiction writers.
  • Grammarly finds grammar and punctuation mistakes, whereas ProWritingAid identifies run-on sentences and fragments.
  • Grammarly provides 24/7 support via submitting a ticket and sending emails. ProWritingAid’s support team is available via email, though the response time is approximately 48 hours.
  • Grammarly offers many features in its free plan, whereas ProWritingAid offers some basic features in the free plan.
  • Grammarly does not offer much feedback on big picture writing; ProWritingAid offers complete feedback on big picture writing.
  • Grammarly is a better option for accuracy, whereas ProWritingAid is better for handling fragmented sentences and dialogue. It can be quite useful for fiction writers.

ProWritingAid VS Grammarly: Pricing Difference

  • ProWritingAid comes with three pricing structures. The full-year cost of ProWritingAid is $79, while its lifetime plans cost $339. You also can opt for a monthly plan of $20.
  • Grammarly offers a Premium subscription for $30/month for a monthly plan  $20/month for quarterly and $12/month for an annual subscription.
  • The Business plan costs $12.50 per month for each member of your company.

ProWritingAid vs Grammarly – Pros and Cons

Grammarly Pros

  • It allows you to fix common mistakes like grammar and spelling.
  • Offers most features in the free plan
  • Allows you to edit a document without affecting the formatting.
  • Active and passive voice checker
  • Personal dictionary 
  • Plagiarism checker (paid version)
  • Proofread your writing and correct all punctuation, grammar, and spelling errors.
  • Allows you to make changes to a document without altering its formatting.
  • Helps users improve vocabulary
  • User-friendly interface
  • Browser extensions and MS word add-ons
  • Available on all major devices and platforms
  • Grammarly will also offer suggestions to improve your style.
  • Enhance the readability of your sentence
  • Free mobile apps 
  • Offers  free version

Grammarly Cons

  • Supports only English 
  • Customer support only via email
  • Limits to 150,000 words
  • Subscription plans can be a bit pricey 
  • Plagiarism checker is only available in a premium plan
  • Doesn’t offer a free trial
  • No refund policy
  • The free version is ideal for basic spelling and grammatical mistakes, but it does not correct advanced writing issues.
  • Some features are not available for Mac.

ProwritingAid Pros

  • It offers more than 20 different reports to help you improve your writing.
  • Less expensive than other grammar checkers.
  • This tool helps you strengthen your writing style as it offers big-picture feedback.
  • ProWritingAid has a life plan with no further payments required.
  • Compatible with Google Docs!
  • Prowritingaid works on both Windows and Mac.
  • They offer more integrations than most tools.

ProWritingAid Cons

  • Editing can be a little more time-consuming when you add larger passages of text.
  • ProWritingAid currently offers no mobile app for Android or iOS devices.
  • Plagiarism checker is only available in premium plans.
  • All recommendations are not accurate

Summarizing the Ginger VS Grammarly: My Recommendation

As both writing assistants are great in their own way, you need to choose the one that suits you best.

  • For example, go for Grammarly  if you are a non-fiction writer
  • Go for ProWritingAid if you are a fiction writer.
  • ProWritingAid is better at catching errors found in long-form content. However, Grammarly is more suited to short blog posts and other similar tasks.
  • ProWritingAid helps you clean up your writing by checking for style, structure, and content while Grammarly focuses on grammar and punctuation.
  • Grammarly has a more friendly UI/UX whereas; ProWritingAid offers complete feedback on big picture writing.

Both ProWritingAid and Grammarly are awesome writing tools, without a doubt. but as per my experience, Grammarly is a winner here because Grammarly helps you to review and edit your content. Grammarly highlights all the mistakes in your writing within seconds of copying and pasting the content into Grammarly’s editor or using the software’s native feature in other text editors.

Not only does it identify tiny grammatical and spelling errors, it tells you when you overlook punctuations where they are needed. And, beyond its plagiarism-checking capabilities, Grammarly helps you proofread your content. Even better, the software offers a free plan that gives you access to some of its features.






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TikTok ventures into mobile gaming, initially in partnership with Zynga

TikTok is experimenting with games, initially in partnership with mobile gaming giant Zynga. On Monday, Zynga announced its plans to launch a new HTML5-based game, “Disco Loco 3D,” exclusively on the TikTok platform. The casual game is a single-player endless runner where players collect their own dance moves while challenging friends, avoiding obstacles and collecting […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Zynga CEO on its blockchain gaming division and navigating the advertising crisis

Beating the street and its own guidance, Zynga reported record third-quarter revenue of $705 million, up 40% from the same period last year and reaching its largest mobile audience ever of 183 million monthly active users, up 120% year over year. Despite warning in the second quarter of a material impact from Apple’s privacy policy […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Take-Two to acquire mobile gaming giant Zynga for $12.7B

Huge consolidation is afoot in the world of gaming. Today Take-Two Interactive announced a plan to acquire mobile games giant Zynga, in a deal valued at $9.86 per share — $3.50 in cash and the remaining $6.36 in shares of Take-Two common stock. Zynga’s enterprise value in the deal works out to $12.7 billion. The […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Equity Monday: The end of cheap money, and Take-Two buys Zynga

Hello and welcome back to Equity, a podcast about the business of startups, where we unpack the numbers and nuance behind the headlines. This is our Monday show, our short ramp into the week. Yes, it’s Monday again. No, you can’t stay in bed. Things are already happening! Take-Two is buying Zynga: In a cash and […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Daily Crunch: Take-Two Interactive will buy FarmVille creator Zynga for $12.7B

Hello friends and welcome to Daily Crunch, bringing you the most important startup, tech and venture capital news in a single package.

© 2024 TechCrunch. All rights reserved. For personal use only.




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Match names Zynga President Bernard Kim as CEO, replacing Shar Dubey

Dating app giant Match is getting a new CEO. Just over two years after assuming the top exec position, Match CEO and 16-year employee Shar Dubey is stepping down. The company announced today, alongside its first-quarter earnings, Shar Dubey will resign as an officer of Match Group but will remain on the company’s board and […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Take-Two completes $12.7B acquisition of mobile games giant Zynga

Take-Two has completed its $12.7 billion acquisition of mobile games giant Zynga, the company announced on Monday. Under the terms of the merger agreement, Zynga shareholders received $3.50 in cash and 0.0406 shares of Take-Two common stock per share of Zynga common stock. The deal, which was first announced in January, will bring Zynga’s popular […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Roblox hires former Zynga CTO to build out its developer team

Roblox has picked up a key hire to help grow its ecosystem of user-generated content for the metaverse. Nick Tornow is joining the company as VP of Engineering for its developer team, leaving his former post as Twitter Platform Lead. Tornow also spent a decade at Zynga and served as the company’s CTO from 2013 […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Singapore FTA takes relationship to new heights - 6 May

An enhanced Singapore-Australia free trade agreement (SAFTA) represents the biggest step-forward in over a decade in our economic relationship with Singapore.





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Nandini Chakravarty vs State Of West Bengal on 12 November, 2024

1. Heard Mr. Supriyo Dutta, representing the Applicant is present in person.

2. This Original Application has been registered on the basis of a letter petition submitted in the office of the Tribunal through email dated 18.07.2024 alleging that industrial factories and workshops around the village of the Applicant at Purbannapara located at Makardah Mouza under Domjur Block, District, Howrah has been causing severe environmental problems to the lives of the local people due to obnoxious gaseous effluents.

3. It is also alleged that the Saraswati Canal has been blocked due to it being used for dumping of waste water and other industrial waste material3 by several industries present in the area that continue unregulated dumping of the industrial wastes also resulting in deterioration of the environment in the locale.




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Ganga Mandal And Ors vs The State Of Bihar And Ors on 12 November, 2024

, made by the Circle Officer, Baheri, affected families, including the petitioners have though been paid some amount of compensation, however, the same is not in consonance with the guidelines issues by the Principal Patna High Court CWJC No.3081 of 2018 dt.12-11-2024 Secretary, Disaster Management Department, Government of Bihar, Patna, contained in letter dated 26.05.2015, relevant portion whereof is reproduced hereinbelow:-

6. Lastly, it is submitted by the learned counsel Patna High Court CWJC No.3081 of 2018 dt.12-11-2024 appearing for the petitioners that the petitioners are entitled to get compensation @ of Rs. 95,100/- each, in view of the aforesaid guidelines issued by the Disaster Management Department, Government of Bihar, Patna and in light of the report submitted by the Revenue Karmchari dated 12.04.2016.




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Gurudeva Brahmanand Trust Committee vs Sankappa S/O Ningappa Banavannavar on 5 November, 2024

(PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed by the plaintiff challenging the order dated 16.07.2024 passed in M.A.No.7/2023 by the Court of the Senior Civil Judge and JMFC, Kalaghatagi1.

2. The relevant facts leading to the present writ petition are that the plaintiff instituted a suit in O.S.No.11/2023 before the Civil Judge and JMFC, Kalghatagi2 wherein the respondents herein arrayed as defendants. The reliefs sought for in the suit are extracted herein for ready reference.

"14. Prayer: That, the most respectfully and graciously prayed that, this hon'ble Court be please to pass decree in favour of plaintiff as under:-




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Girija Shankar Verma @ Varma & Anr vs State Of West Bengal & Anr on 12 November, 2024

1. Challenging the impugned proceeding being GR Case no. 1238 of 2021, arising out of Lake Town police station case no. 263 of 2021, petitioners have preferred the present Application with a prayer for quashing the said proceeding, qua the petitioners herein.

2. Petitioner contended in the Application that complainant stated in the FIR (First Information Report) that the opposite party no.2/FIR maker was introduced to Mr. Sanjoy Kumar Agarwal by one Subhash Kumar Roy and one Samaresh Das and relying upon the representation that the said Sanjoy Kumar Agarwal is a developer, the petitioner expressed his desire to join Mr. Agarwal as partner in his firm and thereafter Mr. Agarwal took the opposite party as a partner with him in his partnership firm namely "Shree Krishna Realtors". It is alleged that relying upon said representation the opposite party no.2 along with aforesaid person entered into a registered development agreement dated 18.12.2016 and it is further alleged that when the construction work commenced, said Sanjay Kumar Agarwal took control of the project and also taking advantage of the same took custody and control of the bank account, cheque books, vouchers papers etc. It has been further alleged that the opposite party No. 2 from time to time deposited money in the accounts of his said partner Sanjoy Kumar Agarwal but he did not cooperate with the opposite party no.2 herein /FIR maker and not only that said Sanjay had made huge withdrawal of funds and also misappropriated the funds of the firm amounting to Rs. 40 lacs in between August 2016 to March 2020 on the basis of false and fabricated documents and thereafter retired from the said firm on 17th November, 2020. The allegation against the present petitioners is that said Sanjay and the petitioners are jointly fraudulently took advance money from different buyers pertaining to the said project but neither executed deed nor refunded refundable money.




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Pranab Roy & Ors vs The State Of West Bengal & Anr on 12 November, 2024

1. The present revisional application has been preferred by the petitioners praying for quashing of the proceeding being GR No. 1173 of 2022 arising out of Shyampukur P.S. Case No. 85 of 2022 dated 29.09.2022, pending before the learned Additional Chief Metropolitan Magistrate at Calcutta, under Sections 354A/354B/323/506/509/188/427/34 of the Indian Penal Code.

2. The petitioners' case is that G.R. No. 1173 of 2022 arising out of Shyampukur P.S. Case No. 72 of 2022 dated 29.09.2022 was registered on the basis of a complaint lodged by one Smt. Mita Roy, wife of Shri Pradip Roy, residing at 8B, Abhoy Mitra Street Police Station-




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Everrise Housing Pvt. Ltd. & Anr vs The State Of West Bengal & Ors on 8 November, 2024

as follows. The writ petitioners namely, Everrise Housing Private Limited being the Petitioner No. 1 and one Sanjay Agarwal, Director Everrise Housing Private Limited came forward before this Hon'ble Court prayed for declaring the purported proceeding initiated in terms of the alleged notification bearing no. 9817-LA (II) /5 M-1/88 Pt. dated 30th December, 1989 as lapsed. The issue was whether a Post-Acquisition Purchaser or a purchaser after the issuance of a notice under Section 4 and 6 of the Land Acquisition Act, 1894 had any legal right to challenge the acquisition proceeding on the ground of lapse or any other grounds. The answer was 'No'. There was no single instance or any case which had been successfully challenged by the Post Acquisition Purchaser or after the issuance of a notice under Section 4 and 6 of the Land Acquisition Act, 1894, since 1894 till July, 2024 and or the same had been declared as Good Law. On the contrary, there were hundreds of decisions that Post Acquisition Purchaser had no legal standing to the question of acquisition or to its lapse. The reason was that the legal precedent of jurisprudence surrounding the Land Acquisition Act, 1894 had established that a purchaser a land after issuance of notice under Section 4 and 6 of the Act did not have any locus Standi to challenge the acquisition or the lapse of the acquisition proceeding. This was because the right of the original land owner was extinguished upon the acquisition and the purchasers' right were derivative and limited to the extent of their purchase. They were not aggrieved parties therefore, lacked legal capacity to question the acquisition or its lapse. In the case of Shiv Kumar and Another Vs. Union of India and others reported at (2019) 10 SCC 229, it had been clearly stated that admittedly Power under Section 17(4) was exercised dispensing with the enquiry under Section 5A and on service of notice under Section 9 possession was taken since urgency was acute viz pumping station house to be constructed to drain out flood water. Consequently, the land stood vested in the State under Section 17(2) free from all encumbrances. It was further settled law that once possession was taken by operation of Section 17(2) the land vested in the State free from all encumbrances unless a notification under Section 48(1) was published in the gazette withdrawing the acquisition. Section 11A as amended by Act 68 of 1894 therefore, did not apply and the acquisition did not lapse. The said Judgment held, "It has been laid down that purchasers on any ground whatsoever cannot question proceeding for taking possession. A purchaser after Section 4 notification does not acquire any right in the land as the sale is ab-initio void and has no right to claim the land under policy". Paragraph 22 of the said Judgment stated," a nullity is inoperative and a person cannot claim the land or declaration once no title has been conferred upon him to claim the land should be given back to him". The said judgement was of Three Judges' Bench and had been affirmed the case of Indore Development Authority Vs. Manoharlal reported at (2020)8 SCC 129. In the case of Indore Development Authority Vs. Manoharlal reported in (2020)8 SCC 129 it had been held by the Five Judges' of the Hon'ble Supreme Court "It does not visualise a situation where possession has been taken under the urgency provision of Section 71, but the award has not been made in such case under Section 24(1)(a) of the 2013 Act, there is no lapse of entire proceeding but compensation is to be determined in accordance to the provisions of the 2013 Act. In case of urgency possession is usually taken before the award is passed. Thus, where no award is passed, where urgency provisions under Section 17(1) of the 1894 Act had been invoked, there is no lapse". In this instant case the provision of Section 17(4) of 1894 Act had been invoked and as such, there could not be any lapse of the proceeding under Section 11A of the Land Acquisition Act in any manner whatsoever. In the case Delhi Development Authority Vs. Godfrey Philips (1) Limited and Others reported at (2022) 8 SCC 771 stated that still further the purchaser had purchased the property after vesting of the land with the State. In fact, none of Dharam Trust earlier Three Judges Bench Judgement in M. Venkatesh was not even referred to the purchaser had no right to claim lapsing of acquisition proceeding in view of the recent Larger Bench Judgement of this Court in Shiv Kumar Vs. Union of India reported in (2019)10 SCC 229 it had been held the purchaser had no right to claim a declaration sought for. In very recent judgement in the case of Delhi Development Authority Vs. Narendra Kumar Jain and Others reported at (2024) 3 SCC 721, it had been held deemed lapse of acquisition proceedings none payment of compensation was not a ground, where possession of land taken furthermore writ petition by subsequent purchaser claiming lapse of proceeding, held not maintainable as such person did not have locus standi to challenge acquisition proceeding and/or pray for deemed lapse of acquisition proceeding. In paragraph 4 of the said judgment it was stated "however, it is required to be noted that the decision of this Court in Manab Dharam Trust which has been relied by the High Court while passing the impugned judgement and order, is held to be not a good law in view of the decision of this Court in Shiv Kumar Vs. Union of India and subsequent decision of this Court in DDA Vs. Godfrey Philips (1) Limited reported in (2022)8 SCC 771". In paragraph 5 it stated "In Shiv Kumar Vs. Union of India and DDA Vs. Godfrey Philips (1) Limited, it is specifically observed and held that the subsequent purchaser has no locus Standi to challenge the acquisition and/or pray for deemed lapse acquisition". The petitioner relied upon a decision (reportable) in M/S Delhi Airtech Services Pvt. Vs. State of U.P. on 14th October, 2022 by Two Judges Bench without referring and considering the ratio of the Judgment of Shiv Kumar Vs. Union of India reported in (2019)10 SCC 229 which was a larger bench decision. In paragraph no. 26, the concluding paragraph (ii) if the requirement was compiled and possession was taken after tendering and paying eighty per centum, though there was need to pass an award and pay the balance compensation within a reasonable time, the rigor of section 11A of Act, 1894 would not apply so as to render the entire proceedings for acquisition to lapse in the context of absolute vesting. The right of land loser in such case was to enforce passing of the award and recover the compensation. The ratio of this case was distinguishable in the facts and circumstances of the case of the petitioner as the right of land loser in such case was to enforce passing of the award and recover the compensation, but the same could not be the right of a Post Acquisition Purchaser under any circumstances and as such, the judgement relied upon by the petitioner was distinguishable and had no manner of application in the facts and circumstances of this case. First of all, it had not considered the judgement passed in the case of Shiv Kumar Vs. Union of India reported at (2019)10 SCC 229 a judgement of Three Judges' Bench and the judgment did not consider paragraph 123 of the case reported in Indore Development Authority Vs. Manoharlal reported at (2020)8 SCC 129 which was a judgement of Five Judges and as such, the writ petition was liable to be dismissed with exemplary costs solely on the ground that the land in possession of the government and notice under Section 17 Sub Section (4) had been invoked and the judgment relied upon by the petitioner was of the judgement of Two Judges Bench without considering the ratio of Three Judges and Five Judges Bench. Furthermore, in the recent judgment of (2024)3 SCC 721 it had affirmed the judgment of Shiv Kumar Vs. Union of India and DDA Vs. Godfrey Philips (1) Limited and as such, the instant writ petition was devoid of merit and was liable to be dismissed with costs. In the case reported at (2011) 5 SCC 394 it was held that once possession had been taken under section 17 section 11A could not be sustained and elaborate explanation had been given.




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Video: Tonga Eruption Causes Oil Spill, Damaged Beaches in Peru

Peruvian President Pedro Castillo declared an environmental emergency after an oil spill from high waves caused by the Tonga volcanic eruption contaminated several beaches. Photo: Martin Mejia/Associated Press