Kanhiyalal vs The State Of Madhya Pradesh on 24 July, 2026

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    Madhya Pradesh High Court

    Kanhiyalal vs The State Of Madhya Pradesh on 24 July, 2026

                               NEUTRAL CITATION NO. 2026:MPHC-IND:20430
    
    
                                                                   1                                  F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23
    
    
                                  IN THE HIGH COURT OF MADHYA PRADESH
                                               AT INDORE
    
                                                               BEFORE
                                             HON'BLE SHRI JUSTICE PAVAN KUMAR DWIVEDI
    
                                                                   FIRST APPEAL No. 501 of 2016
                                                                         MUKESH AND OTHERS
                                                                                         Versus
                                                THE STATE OF MADHYA PRADESH AND OTHERS
                                 ...........................................................................................................................
                                                                                   WITH
                                                                   FIRST APPEAL No. 502 of 2016
                                                                     KANHIYALAL AND OTHERS
                                                                                         Versus
                                                THE STATE OF MADHYA PRADESH AND OTHERS
    
                                 ...........................................................................................................................
                                                                                 WITH
                                                            FIRST APPEAL No. 503 of 2016
                                                     DECEASED PEMA THROUGH LR MANGILAL
                                                                                         Versus
                                                THE STATE OF MADHYA PRADESH AND OTHERS
    
                                 ...........................................................................................................................
                                                                                 WITH
                                                            FRST APPEAL No. 1515 of 2023
                                                                                         KEKU
                                                                                         Versus
                                                THE STATE OF MADHYA PRADESH AND OTHERS
                                 ..........................................................................................................................
                                                                                 WITH
                                                            FIRST APPEAL No. 1516 of 2023
                                                                                    NANAKLAL
                                                                                         Versus
                                                THE STATE OF MADHYA PRADESH AND OTHERS
                                 ..........................................................................................................................
                                                                                AND
                                                            FIRST APPEAL No. 1517 of 2023
                                                                 NANDRAM AND OTHERS
    
    
    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
                                NEUTRAL CITATION NO. 2026:MPHC-IND:20430
    
    
                                                                   2                                 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23
    
                                                                                       Versus
                                              THE STATE OF MADHYA PRADESH AND OTHERS
                                .........................................................................................................................
                               Appearance:
    
                                      Shri Jitendra Shukla, learned counsel for the appellants.
                                      Shri Dinesh Singh Chouhan, learned counsel for the respondents/State.
                                .............................................................................................................................
                                                                             Heard on : 12.02.2026
                                                                           Pronounced on : 24.07.2026
    
                                                                                      ORDER
    

    The present bunch of appeals is based on identical set of facts. The
    learned counsel for the parties are in agreement that the same can be decided by
    a common order as common question of market value of the acquired land is
    involved and in all the cases, the facts are identical. Thus, the same is being
    decided by this common order. However, for the convenience and ready
    reference, facts of F.A. No. 501/2016 are being referred.

    02. The appellants/land owners have filed this appeal in terms of Section 54
    of the Land Acquisition Act, 1894 (hereinafter referred for short ‘the L.A. Act‘)
    being aggrieved by the award passed by the Reference Court on 04.03.2016
    whereby the Reference filed by the appellants in terms of Section 18 of the L.A.
    Act was partially allowed by enhancing the amount of compensation, but not to
    the extent as demanded by the appellants.

    SPONSORED

    03. The facts of the case are that for the construction of Hanuman Kheda
    Pond, the respondents/State intended to acquire the land of Village – Ringnod,
    Tehsil – Sardarpur, Dist. Dhar. Accordingly, preliminary notification in terms of
    Section 4(1) of the Land Acquisition Act was issued on 19.06.2009 and after

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    3 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    following the formalities under the L.A. Act, the award was passed on
    23.02.2011 by the Land Acquisition Officer whereby the market value of the
    land was determined as Rs.7,42,000/- for irrigated land and Rs.3,65,000/- for
    unirrigated land. In the case of land owners in F.A. No. 501/2016 an area of
    1.945 hectares out of survey no. 969/2 of their ownership was acquired.
    Accordingly, a compensation of Rs.14,43,190/- + an amount of Rs.21,237/- for
    pump in the land was awarded to the present appellants. Appellants being
    aggrieved by the inadequacy of the same preferred Reference before the learned
    District Court in terms of Section 18 of the Land Acquisition Act, 1894 (for
    short the L.A. Act).

    04. The learned District Court after recording evidence concluded that the
    sale deeds placed on record by the appellants as Ex.P/1 & P/2 are for a smaller
    area, thus, the same cannot be relied upon for determining the market value of
    the land. As such, the Reference Court in terms of findings recorded in para-44
    determined that the market rate of the land should be taken at Rs.9 lakhs per
    hectare for irrigated land and Rs.6 lakhs per hectare for unirrigated land. The
    appellants still feel that the compensation is not adequate. Thus, being aggrieved
    by the same, the present appeal has been filed in terms of Section 54 of the L.A.
    Act.

    Submissions by learned Counsel for the Appellants:

    05. The learned counsel for the appellants submits that in the present case the
    land of the appellants admeasuring 1.945 hectare was acquired which is situated
    in Village – Ringnod itself, thus the Reference Court while considering the
    market value of the land in question should have relied upon the sale deeds
    which were exhibited by the appellants. The sale deed dated 30.03.2007

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    4 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    (Ex.P/1) was executed for an area of 0.63 hectare for a sale consideration of
    Rs.3 lakhs and the sale deed dated 17.02.2009 (Ex.P/2) was executed for an area
    of 0.042 hectare for a sale consideration of Rs.2,85,000/-. Thus, according to the
    sale deed Ex. P/2, which has higher value and more proximate to the
    notification issued under section 4 (1) of the L.A. Act on 19.06.2009, market
    value of the land should have been taken at Rs.67,85,714/- per hectare for
    unirrigated land and one and a half times times of that for irrigated land i.e.
    Rs.1,01,78,517/- per hectare. The learned counsel submits that it is settled
    position of law that the sale deed of highest value has to be considered for
    determining the market value of the land acquired. He relies upon the judgment
    of Sitabai & Ors. vs. State of M.P. & Ors., (2009) 2 M.P.H.T. 442. Thus, he
    submits that the Reference Court has committed grave error of law in not
    determining the compensation based on the sale deed of highest value in Ex.P/2.
    Hence, the appeal deserves to be allowed by enhancing the compensation in
    terms of the above submissions.

    Submissions by the learned Counsel for the Respondents:

    06. Per contra, learned counsel for the respondents/State submits that a
    perusal of the impugned award passed by the Reference Court would show that
    the Reference Court has determined the value at Rs.6 lakhs per hectare for
    unirrigated land and Rs.9 lakhs per hectare for irrigated land and then directed
    to calculate compensation based on such market value without there being any
    deduction for development charges. He, thus submits that though the market
    value is much more than the prevalent Collector guidelines, however, still for
    the sake of arguments, it is accepted that it was on a lesser side then also in
    absence of any deduction from the same the ultimate amount of compensation is
    adequate, hence no interference in the impugned award is warranted. As such,

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    5 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    the learned Counsel submits that adequate compensation has been paid to the
    appellants.

    Rejoinder by the learned Counsel for the Appellants:

    07. Responding to this submission of the learned counsel for the
    respondents/State, the learned counsel for the appellants refers to a judgment
    passed by this Court on 07.07.2017 in the case of Kachra vs. State of M.P. &
    Anr. (F.A. No. 155/2009). He submits that as the land was being acquired for
    construction of pond, no deduction for development charges is required to be
    done. Hence, the compensation deserves to be enhanced by applying correct
    market value of the land.

    Consideration and Conclusions by Court:

    08. Heard the learned counsel for the parties and perused the case file.

    09. The solitary bone of contention in the present case is the market value of
    the land and the basis for enhancement in the market value is two sale deeds
    which were executed on 30.03.2007 (Ex.P/1) and 17.02.2009 (Ex.P/2).

    10. A perusal of the record would show that preliminary notification was
    issued in terms of Section 4(1) of the L.A. Act on 19.06.2009, thus though both
    the sale deeds are relevant in the context of point of time, however, it is not only
    the point of time which makes a sale deed relevant for the purposes of
    determination of compensation, however, there are several other factors like the
    land must be comparable in nature, similar potential, location, situation etc.

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    6 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    11. The Hon’ble Apex Court has laid down tests, from time to time, for
    determination of ‘market value’ of the land by comparable sale method. The
    Hon’ble Supreme Court in the case of Chimanlal Hargovinddas v. Special
    Land Acquisition Officer
    , (1988) 3 SCC 751, held in para 4 and 9 as under:

    “4. The following factors must be etched on the mental screen:

    (1) A reference under Section 18 of the Land Acquisition Act is not
    an appeal against the award and the court cannot take into account
    the material relied upon by the Land Acquisition Officer in his
    award unless the same material is produced and proved before the
    court.

    (2) So also the award of the Land Acquisition Officer is not to be
    treated as a judgment of the trial court open or exposed to
    challenge before the court hearing the reference. It is merely an
    offer made by the Land Acquisition Officer and the material utilised
    by him for making his valuation cannot be utilised by the court
    unless produced and proved before it. It is not the function of the
    court to sit in appeal against the award, approve or disapprove its
    reasoning, or correct its error or affirm, modify or reverse the
    conclusion reached by the Land Acquisition Officer, as if it were an
    appellate court.

    (3) The court has to treat the reference as an original proceeding
    before it and determine the market value afresh on the basis of the
    material produced before it.

    (4) The claimant is in the position of a plaintiff who has to show
    that the price offered for his land in the award is inadequate on the
    basis of the materials produced in the court. Of course the
    materials placed and proved by the other side can also be taken
    into account for this purpose.

    (5) The market value of land under acquisition has to be determined
    as on the crucial date of publication of the notification under
    Section 4 of the Land Acquisition Act (dates of notifications under
    Sections 6 and 9 are irrelevant).

    (6) The determination has to be made standing on the date line of
    valuation (date of publication of notification under Section 4) as if
    the valuer is a hypothetical purchaser willing to purchase land from
    the open market and is prepared to pay a reasonable price as on
    that day. It has also to be assumed that the vendor is willing to sell
    the land at a reasonable price.

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12

    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    7 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    (7) In doing so by the instances method, the court has to correlate
    the market value reflected in the most comparable instance which
    provides the index of market value.

    (8) Only genuine instances have to be taken into account.
    (Sometimes instances are rigged up in anticipation of acquisition of
    land.)
    (9) Even post-notification instances can be taken into account (1) if
    they are very proximate, (2) genuine and (3) the acquisition itself
    has not motivated the purchaser to pay a higher price on account of
    the resultant improvement in development prospects.
    (10) The most comparable instances out of the genuine instances
    have to be identified on the following considerations:

    (i) proximity from time angle,

    (ii) proximity from situation angle.

    (11) Having identified the instances which provide the index of
    market value the price reflected therein may be taken as the norm
    and the market value of the land under acquisition may be deduced
    by making suitable adjustments for the plus and minus factors vis-à-
    vis land under acquisition by placing the two in juxtaposition.
    (12) A balance-sheet of plus and minus factors may be drawn for
    this purpose and the relevant factors may be evaluated in terms of
    price variation as a prudent purchaser would do.
    (13) The market value of the land under acquisition has thereafter
    to be deduced by loading the price reflected in the instance taken as
    norm for plus factors and unloading it for minus factors.
    (14) The exercise indicated in clauses (11) to (13) has to be
    undertaken in a common sense manner as a prudent man of the
    world of business would do. We may illustrate some such
    illustrative (not exhaustive) factors:

                                                    Plus factors                   Minus factors
                                              1     smallness of size          1   largeness of area
                                              2     proximity to a road        2   situation in the interior at a
                                                                                   distance from the road
                                              3     frontage on a road         3   narrow strip of land with very
                                                                                   small frontage compared to
                                                                                   depth
                                              4     nearness to developed 4        lower level requiring the
                                                    area                           depressed portion to be filled
                                                                                   up
                                              5     regular shape              5   remoteness from developed
                                                                                   locality
                                              6     level   vis-à-vis     land 6   some special disadvantageous
    
    
    
    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
                                NEUTRAL CITATION NO. 2026:MPHC-IND:20430
    
    
                                                            8                    F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23
    
                                                    under acquisition        factor which would deter a
                                                                             purchaser
                                              7     special value for an
                                                    owner of an adjoining
                                                    property to whom it
                                                    may have some very
                                                    special advantage
    

    (15) The evaluation of these factors of course depends on the facts
    of each case. There cannot be any hard and fast or rigid rule.

    Common sense is the best and most reliable guide. For instance,
    take the factor regarding the size. A building plot of land say 500 to
    1000 sq. yds. cannot be compared with a large tract or block of
    land of say 10,000 sq. yds. or more. Firstly while a smaller plot is
    within the reach of many, a large block of land will have to be
    developed by preparing a lay out, carving out roads, leaving open
    space, plotting out smaller plots, waiting for purchasers
    (meanwhile the invested money will be blocked up) and the hazards
    of an entrepreneur. The factor can be discounted by making a
    deduction by way of an allowance at an appropriate rate ranging
    approximately between 20 per cent to 50 per cent to account for
    land required to be set apart for carving out lands and plotting out
    small plots. The discounting will to some extent also depend on
    whether it is a rural area or urban area, whether building activity is
    picking up, and whether waiting period during which the capital of
    the entrepreneur would be locked up, will be longer or shorter and
    the attendant hazards.

    (16) Every case must be dealt with on its own fact pattern bearing
    in mind all these factors as a prudent purchaser of land in which
    position the judge must place himself.

    (17) These are general guidelines to be applied with understanding
    informed with common sense.

    9. The more serious grievance of the appellant however is that the
    High Court has depressed the market value excessively in
    evaluating the land in question at Rs 7000 per acre as compared to
    the land abutting on the Ganeshkhand Road valued at Rs 20,000
    per acre, the land abutting in the interior of Survey No. 86 valued at
    Rs 16,000, and land abutting on Pashan Road valued at Rs 12,000
    per acre. A glance at the sketch on the record shows that the
    appellant’s land is situated very much in the interior as compared to
    the other parcels of land. It is in the midst of large blocks of
    undeveloped land. A hypothetical purchaser would not offer the
    same market value for lands with such a situation as lands which
    are nearer to the developed area and abut on a road or are nearer
    to a road. The development of lands which are nearer to the

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    9 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    developed area and nearer to the road can reasonably be expected
    to take place much earlier. Only after such lands are developed and
    construction comes up, the development would proceed further in
    the interior. It would not be unreasonable to visualize that a
    considerable time would elapse before development could reach the
    block of undeveloped land located in the interior. Besides, the land
    which is situated in the interior does not fetch the same value as the
    land which is nearer to the developed area and nearer to the road.
    If a hypothetical purchaser opts to purchase the land situated in the
    interior in the midst of an undeveloped area, he would doubtless
    take into account the factor pertaining to the estimated time for
    development to reach the land in the interior. For, his capital would
    be unprofitably locked up for a very long time depending on the
    estimated time required for the development to reach the land in the
    interior. Meanwhile he would have to suffer loss of interest It is,
    therefore, understandable that the land in the interior would fetch
    much smaller price as compared to the lands situated nearer to the
    developed locality. More so as all these factors are incapable of
    precise or scientific evaluation. The valuer has to indulge in some
    amount of guesswork and make the best of the situation. The High
    Court having accorded anxious consideration to all these factors of
    uncertainty has arrived at the valuation of Rs 7000 per acre. Says
    the High Court in para 51 of the judgment:

    “This brings up for final consideration the plots which we have
    described as interior plots in all the survey numbers and which do
    not have a frontage on the roads. A lower price will have to be
    provided for these plots, since the plot holders will have to spend
    moneys for getting water and drainage connections which are given
    only up to the municipal roads. Then again, in our opinion, the
    interior plots would not be sold at all as long as any of the plots
    having a frontage on Pashan Road or Baner Road are sold, though
    once such plots have been disposed of the demand for interior plots
    would certainly pick up. Here again, it is impossible to be precise in
    fixing the value; but in our opinion the interior plots may fairly be
    valued at Rs 7000 per acre. As stated earlier, the sales of these
    plots would commence after all the plots having a frontage on
    Pashan Road and Baner Road are disposed of i.e. after 12 years,
    and we may say that those plots would be sold within a period of
    about 4 years.”

    12. The Hon’ble Supreme Court in the case of Chaturbhuj Mody vs. State of
    Orissa
    , (2010) 12 SCC 234 has held in paras 12 to 15 as under:-

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12

    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    10 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    “12. The only evidence that could be considered and relied upon
    is Exhibit 1. The following criteria provide a good indication of
    whether a sale deed may be comparable to the one in question:

    (1) it must be within a reasonable time of date of notification
    under Section 4(1) of the Act;

    (2) it should be a bonafide transaction;

    (3) it should be a sale of the land acquired or of the land adjacent
    to the one acquired; and
    (4) it should possess similar advantage.

    13. Although the land whose sale is evidenced in Exhibit 1 is not
    an excellent comparison in terms of area, the same indicates a
    sales transaction completed at around the same time as the
    acquisition of the said land. Moreover, Exhibit 1 also concerns a
    plot that is in geographical proximity to the acquired land. There
    being no other evidence on record, and since we are not inclined
    to remand the matter after such a long delay, we would rely on
    Exhibit 1 with necessary scrutiny and caution. Reliance could be
    placed on the said documentary evidence for determining and
    assessing the compensation of the acquired land after giving the
    necessary deduction.

    14. The High Court appears to have taken notice of the
    aforementioned criteria and has given some discount in
    compensation as the land under Exhibit 1 is a very small piece of
    land and the land acquired in the case in hand is much larger in
    size. After giving the said discount, the High Court computed the
    compensation at the rate of Rs. 3,00,000/- per acre for the
    acquired land. While determining compensation, some conjecture
    is unavoidable as it is generally not possible to have any
    documentary evidence of sale of land of similar nature and in the
    near vicinity of the acquired land. The value shown in Exhibit 1
    cannot be assessed as the value of the acquired land for the
    reason that the said land which is sold under Exhibit 1 is a very
    small piece of land, whereas the acquired land being a large tract
    of land.

    15. This Court has held in Administrator General of West Bengal
    vs. Collector, Varanasi
    reported at (1988) 2 SCC 150, that where
    large tracts of land are required to be valued, valuation in
    transactions with regard to small plots is not to be taken as the
    real basis for determining the compensation of large tracts of
    land. It follows that where the market-value of large block of land
    is determined on the basis of sale transactions for smaller

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    11 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    property, appropriate deduction has to be made for making
    allowance for the loss of the acquired land required to be used for
    internal development such as construction of roads, drains,
    sewers, open spaces and the expenditure involved in providing
    other amenities like water, electricity etc. The extent of area
    required to be set apart has to be assessed by the Court having
    regard to the shape, size and situation of the concerned block of
    land.”

    13. Again, the Hon’ble Apex Court in the case of Gujarat Industrial
    Development Corpn. v. Narottambhai Morarbhai
    , (1996) 11 SCC 159 held in
    para 6 as under:

    “6. No prudent purchaser would purchase large extent of land
    on the basis of sale of a small extent of land in the open market.
    The acid test the court should always adopt in determining
    market value in the matter of compulsory acquisition would be
    to eschew feats of imagination, sit in the armchair of a prudent
    willing purchaser, it should consider whether the willing vendee
    would offer the rate at which the trial court proposes to
    determine the compensation. Taking these facts into
    consideration, we are of the view that the reasonable and
    adequate compensation for the lands would be at a net rate of Rs
    22 per sq. mtr., after giving deduction of 1/3rd of the amount
    towards developmental charges. Therefore, the claimants would
    be entitled to the compensation @ Rs 22 per sq. mtr. They are
    also entitled to the statutory benefits on the enhanced
    compensation.”

    14. As such, it is necessary not only that the exemplar sale deeds should be of
    a period reasonably proximate to the date of the notification, but also that the
    comparable nature of the land, its location, namely its adjacency to the acquired
    land, the bona fide nature of the transaction, and the possession of similar
    advantages should also be proved.

    15. As far as the stand of the State that the guidelines are the correct paramter
    to determine the compensation. This issue is no more res integra. Section 23 of

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    12 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    the L.A. Act provides several parameters for determination of mrket value. One
    of them is Collector guideline, however, exemplars contained in the sale deeds
    are also significant and the Hon’ble Apex Court as well as this Court have
    repeatedly held that market value has to be determined based on exemplars
    having qualities as mentioned hereinabove.

    16. In the present case, the evidence which has come on record would show
    that the appellants have exhibited sale deeds of Ex.P/1 & P/2, however, nearness
    of the land of the those sale deeds with the acquired land has not been pleaded
    or proved in evidence. The statement of Rohit PW-1 would show that though he
    has stated that said sale deeds have been exhibited which are of Village –
    Ringnod itself, however, there is nothing to demonstrate that they are adjacent
    to the land acquired or even the fact that they possess similar advantages. If this
    evidence is examined in the light of the testimony of DW-1, B.S. Avasiya, it
    becomes evident that, in paragraph 3 of his deposition, he has stated that the
    acquired land is situated far from the village area and that a dirt road has to be
    used to reach the land. This statement of DW-1 was tried to be tested in his
    cross-examination, however, nothing substantial was forthcoming from the
    cross-examination. A perusal of the sale deed Ex.P/1 would show that it
    provides that the said sale deed was executed for a land of an area of 0.063
    hectare which is in the village and around 1000 feet away from the road and it is
    in the shape of Bada (farmyard or enclosure). Similarly, sale deed Ex.P/2 would
    show that the same was executed for an area of 0.042 hectare which is situated
    in a shape of a plot of the size of 95 x 29 square feet i.e. 2755 square feet around
    1/2 kilo meter from the road near village. From the description of the land
    which was the subject matter of aforesaid two sale deeds, evidence of DW-1
    and looking to the size of acquired land at 1.945 hectare, this court arrives at an

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    13 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    inescapable conclusion that the land acquired by the respondent was not
    comparable in nature as according to the evidence of the DW-1, the acquired
    land is situated very far from the village whereas the land in those sale deeds is
    situated in the village itself and about 1/2 to 1 kilometer from the road. As
    opposed to this evidence there is complete absence of any proof of nearness of
    the acquired land with the land of sale deeds in the evidence of the appellants.

    17. As such, the exemplars of sale deeds in Ex. P/1 and P/2 cannot be relied
    upon so as to readily adopt the market value of those sale deeds for
    determination of market value of the acquired land.

    18. However, discarding the market value as per exemplars Ex.P/1 & P/2,
    does not mean that those exemplars itself are discarded, for the sake of clarity it
    is noted that this court has declined to adopt same market value as contained in
    those exemplars but has not discarded them altogether, because the facts
    remains that both of those sale deeds (Ex. P/1 & P/2) are undoubtedly pertains
    to the land situated in the same village i.e. Ringnod, where the acquired land is
    situated.

    19. Now, where though sale deeds are available but they are for smaller plots
    and not of similar nature of land, also no other cogent material is available for
    determination of market value of the acquired land, then what has to be done in
    such situation. This question has been answered by the Hon’ble Supreme Court
    in several cases. The Hon’ble Apex Court in the case of Hookiyar Singh v.
    Special Land Acquisition Officer
    , (1996) 3 SCC 766 held in para 6 as under:

    “6. It is settled law that the burden of proof of market value
    prevailing as on the date of publication of Section 4(1)
    notification is always on the claimants. Though this Court has

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    time and again pointed out the apathy and blatant lapse on the
    part of the acquiring officer to adduce evidence and also
    improper or ineffective or lack of interest on the part of the
    counsel for the State to cross-examine the witnesses on material
    facts, it is the duty of the court to carefully scrutinise the evidence
    and determine just and adequate compensation. If the sale deeds
    are found to be genuine, the market value mentioned therein must
    be presumed to be correct. If the genuineness is doubted, it
    cannot be relied upon. Proper tests and principles laid down by
    this Court must be applied to determine compensation. Since the
    LAO as well as the High Court placed reliance on the sale deed
    which commanded market value of a maximum of Rs 15,000 and
    odd, the question is: what would be the just and adequate
    compensation to be paid in respect of the lands? The court must
    not indulge in feats of imagination but, sit in the armchair of a
    prudent purchaser in open market and to put a question to itself
    whether as a prudent purchaser it would offer the same price in
    the open market as is to be determined? This should be the acid
    test. The District Court was not right in holding that the lands are
    possessed of future potentiality as public purpose is industrial
    development. Section 24 clause fifthly prohibits taking into
    consideration future user to which the land will put when
    acquired. Considered from the fluctuation in the prices placed on
    record and large area involved in the acquisition, situation of the
    lands, actual user of the lands as agricultural lands and on the
    totality of the facts in this case, treating all the lands as
    agricultural lands, we are of the considered view that the market
    value of the land per acre would be Rs 35,000. The claimants are
    accordingly entitled to this amount. It is no ground for the
    claimants to contend that as they are required to refund the
    difference of the compensation amount, the amount determined by
    the High Court or Reference Court should be confirmed. If that
    contention is given acceptance in no case proper compensation
    can be fixed by the appellate court.”

    20. The Hon’ble Supreme Court in the case of State of Punjab v. Hans Raj,
    (1994) 5 SCC 734 held in para 4 as under:

    “4. Having given our anxious consideration to the respective
    contentions, we are of the considered view that the learned Single
    Judge of the High Court committed a grave error in working out
    average price paid under the sale transactions to determine the

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    market value of the acquired land on that basis. As the method of
    averaging the prices fetched by sales of different lands of different
    kinds at different times, for fixing the market value of the acquired
    land, if followed, could bring about a figure of price which may
    not at all be regarded as the price to be fetched by sale of
    acquired land. One should not have, ordinarily recourse to such
    method. It is well settled that genuine and bona fide sale
    transactions in respect of the land under acquisition or in its
    absence the bona fide sale transactions proximate to the point of
    acquisition of the lands situated in the neighbourhood of the
    acquired lands possessing similar value or utility taken place
    between a willing vendee and the willing vendor which could be
    expected to reflect the true value, as agreed between reasonable
    prudent persons acting in the normal market conditions are the
    real basis to determine the market value. The learned Single
    Judge did not adopt that method. As stated earlier, it is agreed
    between learned counsel appearing for contesting parties that Ex.
    R-5 dated August 4, 1965 which works out to Rs 78 per marla,
    could form the basis for the fixation of the market value of
    acquired land. On the basis of the said agreement and having
    regard to lapse of three years’ time between the date of the
    purchase under Ex. R-5 in August 1965 and the date of
    acquisition and sudden developmental activities in and around
    the acquired land, we are of the view that fixation of the market
    value of acquired land @ Rs 100 per marla would be just and
    reasonable. The respondent-claimants would be entitled to the
    proportionate solatium on the enhanced market value of land @
    15% and interest @ 6% on the enhanced compensation from the
    date of taking possession of the land till payment. We do not
    propose to interfere with the determination of the market value of
    structure on the acquired land at Rs 17,000 made by the learned
    Single Judge. It is accordingly confirmed.”

    21. Again, the Hon’ble Supreme Court in the case of Land Acquisition Officer
    v. Karigowda
    , (2010) 5 SCC 708 held in para 28, 29, 30, 37 to 41, 43, 70, 71,
    75, 76, 77, 83 and 91 as under:

    “28. We may notice that Part III provides for procedure and
    rights of the claimants to receive compensation for acquisition of
    their land and also states various legal remedies which are
    available to them under the scheme of the Act. Under Section 18
    of the Act, the Reference Court determines the quantum of
    compensation payable to the claimants. Section 23 provides

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    guidelines, which would be taken into consideration by the court
    of competent jurisdiction while determining the compensation to
    be awarded for the acquired land. Section 24 of the Act is a
    negative provision and states what should not be considered by
    the court while determining the compensation. In other words,
    Sections 23 and 24 of the Act provide a complete scheme which
    can safely be termed as statutory guidelines and factors which are
    to be considered or not to be considered by the court while
    determining the market value of the acquired land. These
    provisions provide a limitation within which the court has to
    exercise its judicial discretion while ensuring that the claimants
    get a fair market value of the acquired land with statutory and
    permissible benefits. Keeping in view the scheme of the Act and
    the interpretation which these provisions have received in the
    past, it is difficult even to comprehend that there is possibility of
    providing any straitjacket formula which can be treated as
    panacea to resolve all controversies uniformly, in relation to
    determination of the value of the acquired land. This essentially
    must depend upon the facts and circumstances of each case.

    29. It is a settled principle of law that the onus to prove
    entitlement to receive higher compensation is upon the claimants.
    In Basant Kumar v. Union of India [(1996) 11 SCC 542] this
    Court held that the claimants are expected to lead cogent and
    proper evidence in support of their claim. Onus primarily is on
    the claimants, which they can discharge while placing and
    proving on record sale instances and/or such other evidences as
    they deem proper, keeping in mind the method of computation for
    awarding of compensation which they rely upon. In this very case,
    this Court stated the principles of awarding compensation and
    placed the matter beyond ambiguity, while also capsulating the
    factors regulating the discretion of the Court while awarding the
    compensation.
    This principle was reiterated by this Court even
    in Gafar v. Moradabad Development Authority [(2007) 7 SCC
    614] and the Court held as under: (SCC p. 620, para 12)

    “12. As held by this Court in various decisions, the burden is on
    the claimants to establish that the amounts awarded to them by
    the Land Acquisition Officer are inadequate and that they are
    entitled to more. That burden had to be discharged by the
    claimants and only if the initial burden in that behalf was
    discharged, the burden shifted to the State to justify the award.”

    Thus, the onus being primarily upon the claimants, they are
    expected to lead evidence to revert the same, if they so desire. In

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    other words, it cannot be said that there is no onus whatsoever
    upon the State in such reference proceedings. The court cannot
    lose sight of the facts and clear position of documents, that
    obligation to pay fair compensation is on the State in its
    absolute terms. Every case has to be examined on its own facts
    and the courts are expected to scrutinise the evidence led by the
    parties in such proceedings.

    30. At the cost of some repetition, we may notice that the
    provisions of Sections 23 and 24 of the Act have been enacted by
    the legislature with certain objects in mind. The intention of the
    legislature is an important factor in relation to interpretation of
    statutes. The statute law and the case law go side by side and
    quite often the relationship between them is supplementary. In
    other words, interpretation is guided by the spirit of the
    enactment. Interpretation can be literal or functional. Literal
    interpretation would not look beyond litera legis, while functional
    interpretation may make some deviation to the letter of the law.
    Unless the law is logically defective and suffers from conceptual
    and inherent ambiguity, it should be given its literal meaning.
    Where the law suffers from ambiguity, it is said: (Peerless
    General Finance
    case [RBI v. Peerless General Finance and
    Investment Co. Ltd., (1987) 1 SCC 424] , SCC p. 450, para 33)

    “33. Interpretation must depend on the text and the context. They
    are the bases of interpretation. One may well say that if the text is
    the texture, context is what gives the colour. Neither can be
    ignored. Both are important. That interpretation is best which
    makes the textual interpretation match the contextual. A statute is
    best interpreted when we know why it was enacted.”

    37. There are certain provisions which are capable of being given
    general description. Normally such provisions have two
    concepts–factual situation and the legal consequences ensuing
    therefrom. As already noticed, it is for the claimants to ascertain
    as a matter of fact–location, potential and quality of land for
    establishing its fair market value. After this fact is ascertained,
    its legal consequences i.e. awarding of compensation in terms of
    Sections 23 and 24 of the Act, the question before a court of law
    is, whether the factual situation before it falls within the general
    description and principles in the statute. (Principles of Statutory
    Interpretation by Justice G.P. Singh, p. 51, 9th Edn., 2004.)

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    38. In the light of these principles now we may advert to the
    language of Sections 23 and 24 of the Act. The provision opens
    with the words, that in determining the amount of compensation
    to be awarded for land acquired under the Act, the court shall
    take into consideration the stated criteria and in terms of Section
    23
    (1-A), the claimants would be entitled to additional amount @
    12% per annum on such market value for the period commencing
    on and from the date of the publication of the notification under
    Section 4, to the date on which the award is made by the
    Collector or possession of the land is taken, whichever is earlier.
    In addition to this, in terms of Section 23(2), the landowner
    claimants are entitled to 30% “on such market value” because of
    the compulsory nature of acquisition.

    39. “Such market value” is an expression which must be read
    ejusdem generis to the provisions of Section 23(1) of the Act, as
    they alone would provide meaning and relevancy to the
    guidelines which are to be taken into consideration by the courts
    for determining the market value of the land. The expression
    “shall” can hardly be construed as “may” giving an absolute
    discretion to the court to take or not to take into consideration the
    factors stated in Section 23(1) of the Act. The expression “shall”
    thus would have to be construed as mandatory and not directory.
    It is more so, keeping in view the language of Section 24 of the
    Act, which mandates that the court shall not take into
    consideration the matters indicated in clauses Firstly to Eighthly
    of Section 24 of the Act. This legislative intent needs to be noticed
    for beneficial and proper interpretation of these provisions in the
    light of the scheme underlining the provisions of the Act.

    40. The expression “such market value” used in Sections 23(1-A)
    and 23(2) respectively obviously would mean and refers to the
    market value determined in terms of Section 23(1) of the Act. This
    expression has been well explained by different judicial
    pronouncements and they have consistently been following what
    the Privy Council in Municipal Council of Colombo v. Kuna
    Mana Navanna Suna Pana Letchiman Chettiar [AIR 1947 PC
    118] laid down. There it is stated that “such market value” as
    used in Section 23 of the Act is the price which a willing vendor
    might be expected to obtain in the open market from a willing
    purchaser. It is the price which would be payable to a person
    after the complete appraisal of land with its peculiar advantages
    and disadvantages being estimated with reference to commercial
    value. This principle holds good even now and any other

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    consequential right, legal or commercial, which remotely flows
    from an agricultural activity will not and should not be treated as
    a relevant consideration.

    41. Equally true will be the principle that the extent of
    compensation would always depend on the facts and
    circumstances of the given case and it is not possible to set any
    absolute legal principle as a panacea which uniformly will be
    applicable or capable of being applied as a binding precedent de
    hors the facts of a given case.

    43. A Bench of this Court in Nelson Fernandes v. Land
    Acquisition Officer
    [(2007) 9 SCC 447] , while discussing on this
    aspect of the Act and its relevancy to the market value of the land,
    held as under: (SCC p. 456, para 22)

    “22. In determining the amount of compensation to be awarded,
    the LAO shall be guided by the provisions of Sections 23 and 24
    of the Act. As per Section 22 of the Act, the market value of the
    land has to be determined at the date of publication of notice
    under Section 4 of the Act i.e. 25-8-1994. As per Section 24, the
    LAO shall also exclude any increase in the value of land likely to
    accrue from use to which it will be put once acquired. The market
    value of the land means the price of the land which a willing
    seller is reasonably expected to fetch in the open market from a
    willing purchaser. In other words, it is a price of the land in
    hypothetical market. During the site inspection, it has been
    observed that the land under acquisition is situated in Sancoale
    and Cortalim Village adjacent to the land already acquired for
    the same purpose earlier.”

    What method should be adopted for determining the fair market
    value of the acquired land

    70. To examine what method could be adopted for determining
    the market value of land and criticism of the method adopted by
    the Land Acquisition Collector, by the courts, that the same is not
    in accordance with law, we must notice various methods which
    are normally adopted by the courts for determining the fair
    market value of the land and which of the method can be more
    properly applied in the facts and circumstances of this case.

    71. Sections 23 and 24 of the Act spell out the have and have-
    nots, applicable to the scheme of awarding compensation by the

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    Collector but do not describe the methodology which should be
    adopted by the courts in determining the fair market value of the
    land at the relevant time. By development of law, the courts have
    adopted different methods for computing the compensation
    payable to the landowners depending upon the facts and
    circumstances of the case. The courts have been exercising their
    discretion by adopting different methods, inter alia the following
    methods have a larger acceptance in law:

    (a) Sales statistics method.–In applying this method, it has been
    stated that, sales must be genuine and bona fide, should have
    been executed at the time proximate to the date of notification
    under Section 4 of the Act, the land covered by the sale must be in
    the vicinity of the acquired land and the land should be
    comparable to the acquired land. The land covered under the sale
    instance should have similar potential and occasion as that of the
    acquired land (Faridabad Gas Power Project, NTPC Ltd. v. Om
    Prakash
    [(2009) 4 SCC 719] , Shaji Kuriakose v. Indian Oil
    Corpn. Ltd.
    [(2001) 7 SCC 650 : AIR 2001 SC 3341]
    and Ravinder Narain v. Union of India [(2003) 4 SCC 481] ).

    (b) Capitalisation of net income method.–This method has also
    been applied by the courts. In this method of determination of
    market value, capitalisation of net income method or expert
    opinion method has been applied (Union of India v. Shanti
    Devi
    [(1983) 4 SCC 542] , Executive Director v. Sarat Chandra
    Bisoi
    [(2000) 6 SCC 326] and Nelson Fernandes v. Land
    Acquisition Officer
    [(2007) 9 SCC 447] ).

    (c) Agricultural yield basis method.–Agricultural yield of the
    acquired land with reference to revenue records and keeping in
    mind the potential and nature of the land–wet (irrigated), dry
    and barren (banjar).

    75. It is a settled principle of law that lands of adjacent villages
    can be made the basis for determining the fair market value of
    the acquired land. This principle of law is qualified by clear
    dictum of this Court itself that whenever direct evidence i.e.
    instances of the same villages are available, then it is most
    desirable that the court should consider that evidence. But where
    such evidence is not available court can safely rely upon the sales
    statistics of adjoining lands provided the instances are
    comparable and the potentiality and location of the land is
    somewhat similar. The evidence tendered in relation to the land

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    of the adjacent villages would be a relevant piece of evidence for
    such determination. Once it is shown that situation and potential
    of the land in two different villages are the same then they could
    be awarded similar compensation or such other compensation as
    would be just and fair.

    76. The cases of acquisition are not unknown to our legal system
    where lands of a number of villages are acquired for the same
    public purpose or different schemes but on the commonality of
    purpose and unite development. The parties are expected to place
    documentary evidence on record that price of the land of
    adjoining village has an increasing trend and the court may adopt
    such a price as the same is not impermissible. Where there is
    commonality of purpose and common development,
    compensation based on statistical data of adjacent villages was
    held to be proper. Usefully, reference can be made to the
    judgments of this Court in Kanwar Singh v. Union of
    India
    [(1998) 8 SCC 136 : AIR 1999 SC 317 : JT (1998) 7 SC
    397] and Union of India v. Bal Ram
    [(2010) 5 SCC 747 : AIR
    2004 SC 3981] .

    77. In this regard we may also make a reference to the judgment
    of this Court in Kanwar Singh v. Union of India [(1998) 8 SCC
    136 : AIR 1999 SC 317 : JT (1998) 7 SC 397] where sale
    instances of the adjacent villages were taken into consideration
    for the purpose of determining the fair market value of the land in
    question and their comparability, potential and acquisition for the
    same purpose was hardly in dispute. It was not only permissible
    but even more practical for the courts to take into consideration
    the sale statistics of the adjacent villages for determining the fair
    market value of the acquired land.

    83. It is also an accepted judicial norm that the claimants can be
    given the benefit of awarding compensation on the basis of the
    genuine sale instance containing the highest rate, provided it has
    been proved in accordance with law and is a comparable
    instance. Such sale instance must satisfy all the requirements and
    prerequisites stated in the Act. It should be a bona fide
    transaction and should also be in reasonable proximity to the
    date of notification under Section 4 of the Act. Since the SLAO
    had referred to the four sale instances which were produced
    before him and being part of the reference file, they were duly
    noticed by the Reference Court as well as by the High Court. But
    the courts held that it was not appropriate to apply sales statistics

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    method in the facts and circumstances of the case. Admittedly, the
    claimants produced no sale instances. In our view, these sale
    instances can be taken into consideration by the Court and benefit
    of the highest instance can be granted to the claimants in
    accordance with law in fixing the market value of the acquired
    land. Whatever benefit accrues to the claimants from the record
    produced and proved by the respondents, cannot be denied to
    them just because they have not produced evidence by way of sale
    instances.

    87. The concept of fair compensation payable for the acquired
    land is embodied in the Act itself, particularly in view of
    clauses Secondly and Fifthly of Section 23 of the Act. In fact, it
    was stated during the course of arguments by the learned counsel
    appearing for the appellants, that the State Government itself has
    given some additional compensation to the claimants for
    mulberry crops which were standing at the time of submerging.
    We find this stand of the State Government to be reasonable and
    fair. Thus, giving a 15% compounded increase for 2½ years on
    the sale price of Rs 1,08,000 in respect of garden land, the
    claimants would be entitled to get compensation at the rate of Rs
    1,53,542.50 per acre for the wet (irrigated) land.

    91. It is a settled rudiment of law that the court, in given facts
    and circumstances of the case and keeping in mind the
    potentiality and utility of the land acquired, can award higher
    compensation to ensure that injustice is not done to the
    claimants and they are not deprived of their property without
    grant of fair compensation. Reference, in this regard, can be
    made to the judgment of this Court in Land Acquisition
    Officer v. Kamadana Ramakrishna Rao
    [(2007) 3 SCC 526] .
    While adopting the average sale method as the formula for
    awarding compensation to the claimants, we are also of the
    considered view that in the peculiar facts and circumstances of
    the case and the fact that the land is being compulsorily acquired,
    the claimants should be awarded a higher compensation. The
    compensation at the rate of Rs 2,30,000 per acre for the wetland
    and at the rate of Rs 1,53,400 per acre for the dry land would be
    just and fair compensation and would do complete justice
    between the parties. This element of increase had not been added
    by the SLAO which ought to have been done.”

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    22. The Hon’ble Supreme Court in the case of Land Acquisition Officer,
    Revenue Divisional Officer v. L. Kamalamma
    , (1998) 2 SCC 385 held in para
    6 as under:

    “6. The general trend in the prices of land is on the rise and the
    judicial notice of the same had been taken by the High Court
    correctly and therefore, cannot be challenged. Puttur is an urban
    area and the lands in question are abutting the main road leading
    from Tirupathi to Arkonam via Puttur and the acquired land was
    in the heart of Puttur town. To the north of the land in question
    there is a famous Venkateswaraswamy Temple and to the
    immediate south, the famous Tiruthani, one of the abodes of Lord
    Subrahamanyaswamy. Therefore taking into consideration the
    topography of the land, we may safely proceed on the basis that
    the High Court had correctly noted the situation of the land in
    question which has the potentiality of being developed as urban
    land. Ext. B-30 is a sale deed dated 9-8-1976, the transaction
    having taken place prior to eight months from the issue of the
    preliminary notification for acquisition of land in the present
    case. Having found that the piece of land referred in Ext. B-30 is
    situated very close to the lands that are acquired under the
    notification in question the reference court and the High Court
    relied upon the said document and, in our view, rightly. Further
    when no sales of comparable land were available where large
    chunks of land had been sold, even land transactions in respect
    of smaller extent of land could be taken note of as indicating the
    price that it may fetch in respect of large tracts of land by
    making appropriate deductions such as for development of the
    land by providing enough space for roads, sewers, drains,
    expenses involved in formation of a layout, lump sum payment
    as also the waiting period required for selling the sites that
    would be formed.”

    23. It is clear from the above, decisions of the Hon’ble Apex Court that in
    absence of sales of comparable nature sales of adjacent area or even adjacent
    village can be considered, it would be a relevant piece of evidence, however,
    looking to the situation, potentiality, size of the land in question, the
    compensation may not be similar but guidance can be taken to arrive at a just
    and fair compensation. This Court cannot loose sight of the fact that concept of

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    fair compensation for the acquired land is embodied in the L.A. Act and the
    Courts can award higher compensation to ensure that injustice is not done with
    the land owners. Moreover, it is also equally true that it is obligation of the State
    to pay fair compensation to the land owners.

    24. In view of the above position of law, in absence of any comparable
    exemplar the Court has to place itself in the position of a prudent buyer and ask
    itself a question as to whether it would have purchased the land in question for
    the rate as proposed. And in absence of availability of any other material, the
    Court has to take guidance from the sale deed Ex. P/1 which is for the same
    village Ringnod, though the exemplars in Sale Deeds Ex. P/1 and P/2 are not of
    comparable nature, nevertheless they are for the land situated in the same
    village Ringnod itself. Thus, the Court can use them as an indicator to arrive at a
    fair market value of the acquired land. But as the sale deed Ex. P/2 is for a very
    small plot this Court does not think it proper to rely upon the same. Considering
    that as per the exemplars of Ex.P/1 (which is for a larger area as compared to
    Ex. P/2 thus the same is being adopted) the market value of the irrigated land
    would come to Rs.71,42,856/- per hectare, whereas in the present case the
    Reference Court has determined the market value of the land at Rs.9 lakhs per
    hectare and Rs.6 lakhs per hectare for irrigated and unirrigated land
    respectively, this Court is of the view that the amount of compensation as
    determined is not adequate. Also considering, the land of exemplars is situated
    within the village, it is in plot size and near the Raod, whereas the acquired land
    is situated at a distant place, having no proper approach Road, and also looking
    to the fact that the acquired land is much larger chunk than the land contained in
    the exemplars, if 20% of the ‘market value’ in the exemplar is taken that it will
    constitute a fair ‘market value’ and thereby adequate amount of compensation

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12
    NEUTRAL CITATION NO. 2026:MPHC-IND:20430

    25 F.A. Nos. 501/16, 502/16, 503/16, 1515/23, 1516/23, 1517/23

    will be arrived at in the present case. Accordingly, the ‘Market Value’ of the
    acquired land will come to Rs. 14,28,571/- per hectare for the irrigated land,
    considering the sale deed Ex. P/1 is for the year of 2007, this amount is
    enhanced to Rs. 15,00,000/- per hectare which is determined as the market value
    for the acquired land (for irrigated land).

    25. The determination of compensation for unirrigated land has to be done in
    the ratio as was adopted by the reference court that is, for irrigated land 1.5
    times of the unirrigated land.

    26. As such, the appeals stand allowed in above terms. The market value of
    the land is determined as Rs. 15,00,000/- per hectare for irrigated land. The
    respondents are directed to pay the differential amount of compensation along
    with all statutory entitlements in terms of Section 23 of the Land Acquisition
    Act as well as other relevant provisions to all the appellants in the present bunch
    of appeals.

    (PAVAN KUMAR DWIVEDI)
    JUDGE

    Soumya

    Signature Not Verified
    Signed by: SOUMYA
    RANJAN DALAI
    Signing time: 31-07-2026
    17:03:12



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