JUDGMENT By the Court.—Heard Mr. Manish Goyal, learned Counsel appearing for the petitioner and Mr. M.C. Tripathi, learned Counsel appearing for respondents. 2. The petitioner herein is a Society registered under the Societies Registration Act. The petition seeks to challenge the notification dated 30.11.2006 issued under Section 3-D of the National Highways Act, 1956. (in short referred to as the Act) so far as it covers the land in village Duhai, District Ghaziabad. By that notification certain lands are being acquired for the project known as Eastern Peripheral Expressway of Delhi. The objection of the petitioner is that there is a cremation ground falling under the Highway as per the existing plan and therefore the road should be shifted to some other place. 3. It is also contended by the learned Counsel for the petitioner that the Additional Collector of district Ghaziabad has given a report that it is desirable to shift the alignment of the road so that this particular parcel of land is not covered thereunder. 4. Mr. Tripathi learned Counsel appearing for the National Highways Authority of India has drawn our attention to a letter addressed to him dated 7.2.2007 by the Manager of the National Highways Authority of India. In paragraph (iii) of that letter it is recorded that the work of construction of Eastern Peripheral Expressway has been entrusted to NHAI by the order of Hon’ble Supreme Court and is being monitored by the Committee, constituted by the Hon’ble Supreme Court which consists of Secretary, Department of the Road Transport and Highways (MoSRT&H) as the Chairman and the Chief Secretary of Delhi, U.P. and Haryana. Chairman of NHAI and Chairman of Eastern Peripheral Expressway. 5. This being the position, in our view, if the petitioner is aggrieved by the alignment of the road, the appropriate forum for the petitioner will be to represent to the aforesaid monitoring Committee inasmuch as the Committee constituted under the order of the Apex Court is expected to look into the grievances, if any, of all concerned including the petitioner. 6. The other submission of Mr. Goyal, learned Counsel appearing for the petitioner is that sub-section (2) of Section 3D of the National Highways Act is ultra vires Article 14 of the Constitution. This Section reads as follows : “3D. 6. The other submission of Mr. Goyal, learned Counsel appearing for the petitioner is that sub-section (2) of Section 3D of the National Highways Act is ultra vires Article 14 of the Constitution. This Section reads as follows : “3D. Declaration of acquisition.—(1) Where no objection under sub-section (1) of Section 3C has been made to the competent authority within the period specified therein or where the competent authority has disallowed the objection under sub-section (2) of that section, the competent authority shall, as soon as may be, submit a report accordingly to the Central Government and on receipt of such report, the Central Government shall declare, by notification in the Official Gazette, that the land should be acquired for the purpose or purposes mentioned in sub-section (1) of Section 3A. (2) On the publication of the declaration under sub-section (1), the land shall vest absolutely in the Central Government free from all encumbrances.” 7. Before we look to the provisions of this section, it is material to note that certain mechanism is contemplated under the provisions of this Act. Under Section 3-A of the Act, the Central Government is given the power to acquire the land for the purpose of National Highway and it has to declare the intention to acquire such land under that section. 8. Under Section 3C of the Act, hearing is provided to those persons who are interested in the concerned land. They are required within twenty one days from the date of publication of the notification under sub-section (1) of Section 3A of the Act to object to the use of the land or for the purposes mentioned therein. Section 3C (2) of the Act provides a specific hearing and opportunity to all such persons who are objecting. They are permitted to engage a legal practitioner and thereafter the competent authority may by an order either allow or disallow the objections. 9. It is in this background that Section 3D (1) of the Act provides that where there are no objections or where the competent authority has disallowed the objections as pointed out above, the competent authority may submit a report to the Central Government and which will thereafter declare by notification that the land will stand acquired. 9. It is in this background that Section 3D (1) of the Act provides that where there are no objections or where the competent authority has disallowed the objections as pointed out above, the competent authority may submit a report to the Central Government and which will thereafter declare by notification that the land will stand acquired. Thereafter comes sub-section (2) which provides that on publication of the declaration under sub-section (1), the land shall vest absolutely in the Central Government free from all encumbrances. 10. It is material to note that as far as taking of possession is concerned which is provided under Section 3E of the Act, it is a stage which comes after the determination of the compensation under section 3G of the Act. 11. Mr. Goyal, learned Counsel appearing for the petitioner submitted that sub-section (2) of section 3D of the Act was ultra vires Article 14 for the reason that, according to him, it was unreasonable and arbitrary. His submission is that the provision of mere publication of the declaration as provided under sub-section (2) should be construed to be bad in law and for that purpose he relied upon a judgment of the Apex Court in Collector of Central Excise v. New Tobacco Co. and others, (1998) 8 SCC 250 . 12. The question before the Apex Court in the aforesaid matter was as to whether a Central Excise notification comes into force w.e.f. the date on which it is published in the Government Gazette or from the date it is made available to the public. 13. The Apex Court squarely raised that question in that matter. Now it is relevant to note that as far as notifications under. The Central Excise and Salt Act, 1944 are concerned, they levy duties on various products and thus though it is an exercise of administration, it has a quasi legislative element thereunder. The notifications lay down the rates of duty which manufactures have to pay. This being the position, if there is any violation for non-compliance of the notifications or the rates of duty laid down thereunder, there are consequences. The notifications lay down the rates of duty which manufactures have to pay. This being the position, if there is any violation for non-compliance of the notifications or the rates of duty laid down thereunder, there are consequences. It is in this context that the provisions under the Central Excise Act were read by the Apex Court and it was laid down that the notifications will have to be held as enforceable from the date it becomes available to the public at large and not mere publication in the official Gazette. 14. As far as the provisions of the National Highways Act are, concerned, the situation is quite different. Here, the Government declares its intention to acquire the particular parcel of land by notification in the official Gazette under Section 3A of the Act. It is thereafter that a hearing is given under Section 3C of the Act where representation through lawyers is permitted. Then comes the declaration under sub-section (1) of Section 3D of the Act, after a report being made that the land should be acquired for the purpose mentioned in sub-section (1) of Section 3A of the Act. This is done by a notification in the official Gazette and then it is laid down under sub-section (2) that the land will vest absolutely free from all encumbrances from the date of publication of the notification under sub-section (1) of Section 3D of the Act. 15. It is also material to note that physical possession is taken only after compensation is determined under Section 3G of the Act. Thus, as far as property owners are concerned they are provided with complete notice of the intention of the Central Government well in advance, thereafter they are provided with a hearing and actual taking of possession is after the determination and deposit of compensation. There is no element of arbitrariness or unreasonableness in the entire mechanism. No reason, in any way to entertain this challenge on the ground of Article 14 of the Constitution. 16. The petition stands dismissed. ————