ORDER : CIVIL APPEAL NO.9122 OF 2012 This is second round of the litigation to this Court, in the matter of the appellants seeking exclusion of the residential area from acquisition. 2. On 05.05.1997, notification under Section 4 of the Land Acquisition Act, 1984 had been issued for acquisition of the land. The award was passed on 03.05.2000 and possession was taken. 3. Earlier, this Court had remanded the matter to the Financial Commissioner to ascertain whether the house of the appellant was constructed as on the date on which notification had been issued or not. Thereafter, Financial Commissioner passed the order; it was found by the Financial Commissioner that as per the Report of the Committee dated 19.09.2005, no structure had existed on the land of the applicant before the issuance of notification under Section 4 of the Act. 4. The Financial Commissioner also considered the entries made, and found that entries had been tempered with following. It observed; "4. The notification under Section 4 of the Land Acquisition Act had taken place in respect of this land falling in Khasra No.1821 on 5.5.1997. Hence the original Khasra Girdwarari Register for the year 1996-97 was examined. In Khasra No.1821 belonging to Sh. Teka and entries upto 19.10.1992 do not show any sturcture whatsoever. However, in the entry recorded on 20.03.1993, there are additional entries in different ink in the Khasra Girdawara wherein 'makan' and 'chardiwari' have been entered against this Khasra Number. The entry dated 20.3.1993 in Khasra Girdawari has depicted structure and wall (gair mumkin chardiwari and makan) in respect of the total area i.e. 0-15 Biswa in respect of Khasra No.1821. In the subsequent girdawaris the same entries are continued. There is over- writing and tampering in Khasra - Girdawari Register pertaining to year 1997 to 2002. Further, entries made in 5-A Objection Register were examined and it was found that the land in question has been shown as vacant "Khali" and no structures have been shown in Khasra No.1821. Thus there is contradiction in the entries made in the Khasra Girdawari & 5-A Register which prove that the entries in the Khasra Girdawari Register were made subsequently. Hence, due to the tampering, these entries cannot be relied upon the Committee during its visits to site found that Sh. Teka is not residing on this site even now. Thus there is contradiction in the entries made in the Khasra Girdawari & 5-A Register which prove that the entries in the Khasra Girdawari Register were made subsequently. Hence, due to the tampering, these entries cannot be relied upon the Committee during its visits to site found that Sh. Teka is not residing on this site even now. The Committee has also concluded that the structures of the applicant fall in the alignment of 18 meter wide internal sector road and affect Group Housing Site No. GH-14 and hence the land required by Haryana Urban Development Authority for construction of road." 5. It was found that entries in revenue record were manipulated and were made in different ink. The entries made in the register maintained for the purpose of Section 5A enquiry relating to existence of structure were also examined by the Financial Commissioner and, on the basis of that, it was found, the land in question had been shown as vacant "Khali", and no structures had been shown to exist in Khasra No. 1821. It was also observed that the structure fell in the alignment of an 18 meter wide internal sector road, and affected Group Housing Site No.GH-14, and as such, the land was required by Haryana Urban Development Authority for the construction of road. 6. This order was questioned in the Writ Petition filed before the High Court. The Writ Petition has been dismissed by the impugned judgment and, consequently, the appeal has been preferred in this Court. 7. It was submitted by the learned counsel appearing for the appellants that the land ought to have been excluded from acquisition as the objection was raised in the course of enquiry under Section 5A of the Act as well it was supported by the Revenue Entries of 1993 onwards. It was also submitted by the counsel that the application had been filed under the provisions of Section 24 of the "Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013"; and as compensation has not been paid so far, the acquisition stands lapsed. 8. Mr. Atul Mangla, learned counsel appearing for the State, has supported the order passed by the Financial Commissioner and affirmed by the High Court. It was submitted that when the possession had been taken, the house was not in existence at that relevant time. 8. Mr. Atul Mangla, learned counsel appearing for the State, has supported the order passed by the Financial Commissioner and affirmed by the High Court. It was submitted that when the possession had been taken, the house was not in existence at that relevant time. It was also submitted that provisions of Section 24 of the 2013 Act are not applicable in the case. 9. We have perused the order passed by the Financial Commissioner. The Financial Commissioner, in pursuance of order passed by this Court, has considered the matter in detail. On the basis of the inspection report of the Committee, it was found that there was no structure on the spot before the issuance of notification under Section 4. Apart from that, the entries have been meticulously considered by the Financial Commissioner. Entries in the Register that were made in relation to the properties which existed for the purpose of enquiry under Section 5A of the Act, also did not disclose that there was any structure on the land in question before the issuance of notification under Section 4. There was no structure on the survey number. Apart from that, award has been passed. Possession has been taken; and its alignment had been noted by the Financial Commissioner. 10. Though the High Court has observed that the objection that the house existed had not been taken in the enquiry under Section 5A of the Act, a perusal of the objection filed in the said enquiry reflects that the objection in respect of the existence of house had been taken; but nothing turns on that, and the fact remained that the structure was not in existence as on the date of issuance of the preliminary notification. In our opinion, the findings recorded by the Financial Commissioner are appropriate, and hence no case for interference is made out. 11. The entries were made in different ink, which were rightly doubted by Financial Commissioner. There is nothing to support the submission that such entries are to be made with different ink. No such notification or revenue book circular or instructions, which would indicate that such entries were to be made in different ink, are placed on record. Thus, the consideration made by the Financial Commissioner is proper, and cannot be said to be illegal. 12. No such notification or revenue book circular or instructions, which would indicate that such entries were to be made in different ink, are placed on record. Thus, the consideration made by the Financial Commissioner is proper, and cannot be said to be illegal. 12. Coming to the submission raised by the learned counsel for the appellants with respect to the applicability of Section 24 of 2013 Act. In our considered view, the appellants are responsible for not collecting the compensation, in spite of tender. Apart from that, the award has been passed, possession has been taken; provisions of Section 24 cannot be said to be attracted. Thus, appeal is bereft of merits and, therefore, dismissed, including pending applications. CIVIL APPEAL NO.9123 of 2012 We do not find any reason to entertain this appeal, same is therefore, dismissed, including pending applications, if any. CIVIL APPEAL No.9130/2012 Learned Counsel appearing for the appellants seeks permission to withdraw the appeal. Permission is granted. The Civil Appeal is, accordingly, dismissed as withdrawn.