amount. I do not think, this apprehension of the petitioner is justifiable because clause (c) of Seaction 45(5) introduced by Finance Act 2003 w.e.f. 01/04/2004 takes care of such a situation. Even without the aid of Section 45(5) (c), I feel an assessee is entitled to get the assessment rectified under Section 154, if additional compensation assessed on receipt basis is ordered to be repaid in appeal by court. In other words, even for period prior to the introduction of clause (c) to Section 45(5), assessee was not without remedy, if assessed, additional compensation received through court is cancelled or reduced in further appeal by court. The learned counsel for assessee rightly pointed out that there may be situation, where final judgment in appeal reducing compensation may be delivered beyond the period of limitation provided for rectification of assessment. Here again, I do not think the assessee is helpless because as a last resort assessee can approach the High Court under Article 226 of the Constitution of India to redress his grievance against assessment. In fact, I am surprised why clause 45(5)(c), without which the scheme of assessment of additional compensation received in acquisition proceedings is incomplete, is not given retrospective effect. In any case, the hypothetical
