Acquisition of non agricultural land under state act but compansation method as per rfctlarr

NON AGRICULTURAL LAND AND HOUSE ACQUISITION CASE

FOR STATE GOVT PROJECT LAND ACQUIRED UNDER STATE HIGHWAYS ACT AND COMPENSATION AWARD IS CALCULATED AS PER SECTION 26 TO 30 OF RFCTLARR ACT, AND SECTION 105 C OF RFCTLARR ACT 2013

IS IT LIABLE FOR EXEMPTION UNDER SECTION 96 OF RFCTLARR ACT.

OR

IS IT EXEMPTED AS PER CIRCULAR NO 36 /2016 OF FINANCE (NO 2) ACT 2004