Purchase of land under Chhattisgarh Nivesh Adhiniyam isn’t a compulsory acquisition for sec. 194LA T

IT: Since Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973 did not contain power to compulsory acquire land, purchase of land under said Act by assessee-local authority by entering into mutual settlement with landowners could not be equated to compulsory acquisition of land