Report No. 52
4. Hardship resulting from present rigid provision.-
Nevertheless, the hardship experienced in the case of acquisition Without compensation deserves special treatment. Acquisition without compensation is an act of the sovereign which, without any fault of the person accountable, creates a situation where a person is virtually made to pay out of his pocket. The passing of an estate to a person should not become a source of loss to him: and, if the abstract principle1 that the date of death is the date of valuation is adhered to in all its rigidity, hardship does arise. The situation where some compensation is paid, but the amount is less than the market value, is also somewhat similar.
1. Para. 3, supra.