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(1) After the compensation assessment roll has been
finally published, the compensation officer shall deduct from the amount shown in such roll as payable to
an intermediary or any other person having interest in the estate, the following amounts namely:--
(a) ad interim payments made under section 154;
(b) the amount, if any, the deduction of which has been ordered under section 135;
(c) the amounts payable to creditors as determined by the claims officer.
(2) The balance remaining after the deductions referred to in sub-section (1) are made shall be given
in cash, in one lump sum or in annual instalments not exceeding twenty, or in bonds, or partly in cash and
partly in bonds, in accordance with such rules as may be prescribed.
(3) The bonds referred to in sub-section (2) may be either negotiable or non-negotiable, and
transferable in such circumstances and in such manner as may be prescribed and shall carry interest at the
rate of two and a half per cent. per annum on the amount outstanding thereon, with effect from the date of
issue.
(4) If any dispute, arises as to the title of any person to receive the, amount or as to the apportionment
of it, the compensation officer may, if he thinks fit, keep the amount of compensation or the bonds
referred to above in deposit in the manner prescribed, until the dispute is finally determined; and on such
determination, the compensation officer shall pay the amount or the portions thereof to the person or
persons entitled to receive the same.
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