Interest under sec 28 of land compnesation wheather taxable

Interest received u/S 28 of Land Acquisition on Agriculture Land wheather Taxable as revenue or Capitalized as per Supreme Court Judjment in Ghanshyam das HUF where the S C has treated interest u/s 28 forms the part of compensation due to delay by the court in rewarding enhanced compensation. once the  compensation is rewarded if Land acquisition officer delayed in paying the compensation then section 34 of Land Acqu will attract. so the query is there is amendment in sectio 57 stating interest received on land compnsation is 50% part is taxable. kindly clarrify.