Which One Is the Incorrect Statement- Under Land Acquisition Act

Which one is the incorrect Statement- under Land Acquisition Act, 1894

A) the land acquired for public purpose shall be used for the same
B) it is obligatory upon the state to return the land to the original land owner if it is not put to use for what purpose the land is acquired.
C) the land acquired for a company first vests in the state and then is transferred to the company on payment of amount or cost of acquisition
D) if the acquired land is no longer required by the company it should not be offered back to the original owner