Hello,

Land Acquisition can be defined as the action of the government whereby it acquires land from its owners in order to pursue certain public purpose or for any company. The collector shall after making his comments forward it to the Central Govt, whose decision on the matter shall be final. (section 5A).

That includes

• benefits to arise out of land, and things attached to the earth or permanently fastened to anything attached to the earth.
• a town planning authority (by whatever name called) set up under any law for the time being in force