(O&M) RFA No. M/s EFY Enterprises Private Limited M/s EFY Enterprises Private Limited M/s v. Versus ……
Case Details
RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [1] cases) 118 (31 cases) IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH AT CHANDIGARH ***** Date of Decision: 1 Date of Decision: 16.10.2025 RFA No. 6847of 2013 (O&M) RFA No. M/s EFY Enterprises Private Limited M/s EFY Enterprises Private Limited M/s EFY Enterprises Private Limited Versus Versus …….Appellant State of Haryana and another State of Haryana and another ..….Respondents HON'BLE MR. JUSTICE HARKESH MANUJA CORAM: HON'BLE MR. JUSTICE HARKESH MANUJA CORAM: 3705-2016) Mr. Shailendra Jain, Sr. Advocate with Present: Mr. Shailendra Jain, Sr. Advocate with Present: 2014, Mr. Rahul, Advocate, (RFA-7149-2013, RFA-595-2014, Mr. Rahul, Advocate, (RFA RFA-4423-2015 & RFA-3705 Mr. Rajbir Singh, Advocate for Mr. Rajbir Singh, Advocate for Mr. Abhimanyu Singh, Advocate Mr. Abhimanyu Singh, Advocate (RFAs-1015, 6570 of 2015) 2015) Mr. Sanjay Vij, Advocate (RFA Mr. Sanjay Vij, Advocate (RFA-6847-2013) Mr. Kunal Dawar, Advocate and Mr. Kunal Dawar, Advocate and Mr. Vipul Sharma, Advocate Mr. Vipul Sharma, Advocate (RFAs-7088 to 7095 of 2013) 7088 to 7095 of 2013) for the appellants/landowners. for the appellants/landowners. Mr. Abhinash Jain, DAG, Haryana. Mr. Abhinash Jain, DAG, Haryana. --- HARKESH MANUJA, J. (ORAL) HARKESH MANUJA, J. (ORAL) 1. Vide this common order, a bunch of 31 Regular First order, a bunch of 31 Regular First Appeals, details of which are given in the footnote of this judgment, Appeals, details of which are given in the footnote of this judgment, Appeals, details of which are given in the footnote of this judgment, Appeals, details of which are given in the footnote of this judgment, are being decided as all the appeals have arisen out of common are being decided as all the appeals have arisen out of common are being decided as all the appeals have arisen out of common are being decided as all the appeals have arisen out of common acquisition/Award involving similar facts and question of law. For the acquisition/Award involving similar facts and question of law. For the acquisition/Award involving similar facts and question of law. For the acquisition/Award involving similar facts and question of law. For the sake of brevity, facts are being taken from sake of brevity, facts are being taken from RFA No.6847 of 2013. 2. By way of present appeal(s) preferred at the instance of By way of present appeal(s) preferred at the instance of By way of present appeal(s) preferred at the instance of appellants/landowners as well as Respondent State, challenge has appellants/landowners as well as Respondent State, challenge has appellants/landowners as well as Respondent State, challenge has appellants/landowners as well as Respondent State, challenge has SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [2] been laid to the decision dated 05.07.2013 passed by the learned been laid to the decision dated 05.07.2013 passed by the learned been laid to the decision dated 05.07.2013 passed by the learned been laid to the decision dated 05.07.2013 passed by the learned Additional District Judge, Gurgaon Additional Distri Reference Court, ct Judge, Gurgaon-cum-Reference Court, for for modification of the same. modification of the same. 3. Briefly stating, 24.79 acres of land situated within revenue Briefly stating, 24.79 acres of land situated within revenue Briefly stating, 24.79 acres of land situated within revenue estates of Village Narsinghpur, Tehsil and District Gurgaon (now estates of Village Narsinghpur, Tehsil and District Gurgaon (now estates of Village Narsinghpur, Tehsil and District Gurgaon (now estates of Village Narsinghpur, Tehsil and District Gurgaon (now ‘Gurugram’), was acquired by the Government of Haryana vide ‘Gurugram’), was acquired by the Government of Haryana v ‘Gurugram’), was acquired by the Government of Haryana v ‘Gurugram’), was acquired by the Government of Haryana v notifications dated 25.11.2008 and 07.01.2009 issued under Sections notifications dated 25.11.2008 and 07.01.2009 issued under Sections notifications dated 25.11.2008 and 07.01.2009 issued under Sections notifications dated 25.11.2008 and 07.01.2009 issued under Sections 4 and 6, of the Land Acquisition Act, 1894, for short ‘the Act’ 4 and 6, of the Land Acquisition Act, 1894, for short ‘the Act’ 4 and 6, of the Land Acquisition Act, 1894, for short ‘the Act’ 4 and 6, of the Land Acquisition Act, 1894, for short ‘the Act’ respectively, for public purpose i.e. for the development and respectively, for public purpose i.e. for the development and respectively, for public purpose i.e. for the development and respectively, for public purpose i.e. for the development and road along utilization of land for 90 meters wide southern periphery road along utilization of land for 90 meters wide southern periphery utilization of land for 90 meters wide southern periphery with 30 meters wide Green belt on both sides from National Highway with 30 meters wide Green belt on both sides from National Highway with 30 meters wide Green belt on both sides from National Highway with 30 meters wide Green belt on both sides from National Highway No.8 upto Sector 72 at Gurugram”. The Land Acquisition Collector, No.8 upto Sector 72 at Gurugram”. The Land Acquisition Collector, No.8 upto Sector 72 at Gurugram”. The Land Acquisition Collector, No.8 upto Sector 72 at Gurugram”. The Land Acquisition Collector, (for short ‘the LAC’) vide award dated 24.11.2009 assessed the (for short ‘the LAC’) vide award dated 24.11.2009 assessed the (for short ‘the LAC’) vide award dated 24.11.2009 assessed the (for short ‘the LAC’) vide award dated 24.11.2009 assessed the per market value in respect of the acquired land @ Rs.70,00,000/- per market value in respect of the acquired land @ Rs market value in respect of the acquired land @ Rs acre for all types of land besides granting other statutory benefits acre for all types of land besides granting other statutory benefits acre for all types of land besides granting other statutory benefits acre for all types of land besides granting other statutory benefits under the Act. under the Act. 4. Dissatisfied Dissatisfied Dissatisfied with with with the the the aforesaid aforesaid aforesaid Award, Award, Award, the the the appellants/landowners filed reference petitions invoking Section 18 of appellants/landowners filed reference petitions invoking Section 18 of appellants/landowners filed reference petitions invoking Section 18 of appellants/landowners filed reference petitions invoking Section 18 of vide decision dated the Act, which came to be disposed of vide decision dated the Act, which came to be disposed the Act, which came to be disposed 05.07.2013 by the learned Reference Court while determining the 05.07.2013 by the learned Reference Court while determining the 05.07.2013 by the learned Reference Court while determining the 05.07.2013 by the learned Reference Court while determining the market value of market value of market value of market value of the acquired the acquired the acquired the acquired land at land at land at land at the uniform rate of the uniform rate of the uniform rate of the uniform rate of per acre besides granting all other statutory benefits Rs.1,30,68,800/- per acre besides granting all other statutory benefits per acre besides granting all other statutory benefits Rs.1,30,68,800/ under the Act. under the Act. SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [3] 5. decision by the learned Reference Aggrieved against the decision by the learned Reference decision by the learned Reference Court, the present appeals were preferred at the instance of Court, the present appeals were preferred at the instance of Court, the present appeals were preferred at the instance of Court, the present appeals were preferred at the instance of appellants/landowners as well as respondent-State. appellants/landowners as well as respondent appellants/landowners as well as respondent 6. Learned Senior counsel appearing on behalf of the Learned Senior counsel appearing on behalf of the Learned Senior counsel appearing on behalf of the went wrong appellants/ landowners submits that the Reference Court went wrong appellants/ landowners submits that the Reference Court appellants/ landowners submits that the Reference Court while ignoring the various sale instances proved on record by the while ignoring the various sale instances proved on record by the while ignoring the various sale instances proved on record by the while ignoring the various sale instances proved on record by the landowners as per which the highest market price of the acquired landowners as per which the highest market price of the acquired landowners as per which the highest market price of the acquired landowners as per which the highest market price of the acquired land was Rs.4.25 crores per acre. Learned senior counsel further land was Rs.4.25 crores per acre. Learned senior counsel further land was Rs.4.25 crores per acre. Learned senior counsel further land was Rs.4.25 crores per acre. Learned senior counsel further value solely on the contends that instead of determining the market value solely on the contends that instead of determining the market contends that instead of determining the market basis of the sale consideration of sale instance dated 08.10.2008 basis of the sale consideration of sale instance dated 08.10.2008 basis of the sale consideration of sale instance dated 08.10.2008 basis of the sale consideration of sale instance dated 08.10.2008 (Ex.P21), the learned Reference Court should have relied upon other (Ex.P21), the learned Reference Court should have relied upon other (Ex.P21), the learned Reference Court should have relied upon other (Ex.P21), the learned Reference Court should have relied upon other 11 dated 09.04.2007, whereby around sale instances Exs. P-7 to P-11 dated 09.04.2007, whereby around 11 dated 09.04.2007, whereby around sale instances Exs. P pertaining to the revenue estate of 105 kanal 12 marla of land in total, pertaining to the revenue estate of pertaining to the revenue estate of 105 kanal 12 marla of land in total, Village Narsinghpur, Tehsil and District Gurgaon was sold at the Village Narsinghpur, Tehsil and District Gurgaon was sold at the Village Narsinghpur, Tehsil and District Gurgaon was sold at the Village Narsinghpur, Tehsil and District Gurgaon was sold at the average price of Rs.4.25 crores per acre. average price of Rs.4.25 crores per acre. average price of Rs.4.25 crores per acre. 6.1 Learned Senior counsel further submits that in the Learned Senior counsel further submits that in the Learned Senior counsel further submits that in the ed to be present case, no cut towards development cost was required to be present case, no cut towards development cost was requir present case, no cut towards development cost was requir applied as the acquisition was carried out for the public purpose of applied as the acquisition was carried out for the public purpose of applied as the acquisition was carried out for the public purpose of applied as the acquisition was carried out for the public purpose of laying down of sector roads and the respondent State was not going laying down of sector roads and the respondent State was not going laying down of sector roads and the respondent State was not going laying down of sector roads and the respondent State was not going to suffer any cost towards development or providing civic amenities. to suffer any cost towards development or providing civic amenities. to suffer any cost towards development or providing civic amenities. to suffer any cost towards development or providing civic amenities. dgment of Hon’ble Apex In support, he places reliance upon the judgment of Hon’ble Apex In support, he places reliance upon the ju In support, he places reliance upon the ju reported Anjani Molu Dessai Vs. State of Goa and another reported Court - Anjani Molu Dessai Vs. State of Goa and another Anjani Molu Dessai Vs. State of Goa and another as (2010) 13 SCC 710 . Paragraphs 10 and 11 thereof being relevant (2010) 13 SCC 710. Paragraphs 10 and 11 thereof being relevant . Paragraphs 10 and 11 thereof being relevant SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [4] are extracted hereunder:- are extracted hereunder: The Land Acquisition Collector however “10. The Land Acquisition Collector however The Land Acquisition Collector however ucting 45% committed a serious error in deducting 45% committed a serious error in ded from the sale price disclosed by the Sale from the sale price disclosed by the Sale from the sale price disclosed by the Sale Deed dated 30.8.1989 towards the cost of Deed dated 30.8.1989 towards the cost of Deed dated 30.8.1989 towards the cost of
Legal Reasoning
development. It is well settled that deduction development. It is well settled that deduction development. It is well settled that deduction for development cost has to be made only for development cost has to be made only for development cost has to be made only where where where the the the value value value of of of a a a small small small residential/commercial/industrial plot of land residential/commercial/industrial plot of land residential/commercial/industrial plot of land in a developed layout is made the basis for in a developed layout is made the basis for in a developed layout is made the basis for arriving at the market value of a nearly large arriving at the market value of a nearly large arriving at the market value of a nearly large tract of undeveloped agricultural tract of undeveloped agricultural tract of undeveloped agricultural land. land. land. Where the land sold under the relied upon Where the land sold under the relied upon Where the land sold under the relied upon sale deed and the acquired lands are both sale deed and the acquired lands are both sale deed and the acquired lands are both ere are of similar nature (as in this case where are of similar nature (as in this case wh both are bharad lands) the question of both are bharad lands) the question of both are bharad lands) the question of making any deduction towards development making any deduction towards development making any deduction towards development cost to arrive at the cost of `undeveloped cost to arrive at the cost of `undeveloped cost to arrive at the cost of `undeveloped land' would not arise. Such a deduction land' would not arise. Such a deduction land' would not arise. Such a deduction would have been necessary if the sale deed would have been necessary if the sale deed would have been necessary if the sale deed relied upon relied upon relied upon related related related to a developed to a developed to a developed or commercial plot. Therefore, we residential or commercial plot. Therefore, we or commercial plot. Therefore, we are of the view that the Land Acquisition are of the view that the Land Acquisition are of the view that the Land Acquisition Collector was not justified in making 45% Collector was not justified in making 45% Collector was not justified in making 45% deduction from the price disclosed by the deduction from the price disclosed by the deduction from the price disclosed by the Sale Deed dated 30.8.1989. Sale Deed dated 30.8.1989. The Sale Deed relied upon by the Land 11. The Sale Deed relied upon by the Land The Sale Deed relied upon by the Land Acquisition Collector was dated 30.8.1989. Acquisition Collector was dated 30.8.1989. Acquisition Collector was dated 30.8.1989. The relevant date The relevant date The relevant date for determination of for determination of for determination of compensation is 30.7.1991. Having regard compensation is 30.7.1991. Having regard compensation is 30.7.1991. Having regard SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [5] to the fact that acquired lands were in an to the fact that acquired lands were in an to the fact that acquired lands were in an urbanisable area with urbanisable area with urbanisable area with readily available readily available readily available ral facilities, we are of the view infrastructural facilities, we are of the view ral facilities, we are of the view that the cumulative increase of 14.5% per that the cumulative increase of 14.5% per that the cumulative increase of 14.5% per annum adopted by the Collector in his annum adopted by the Collector in his annum adopted by the Collector in his award, would be appropriate. By providing award, would be appropriate. By providing award, would be appropriate. By providing such increase, for two years, we would be such increase, for two years, we would be such increase, for two years, we would be able to arrive at the market value of the able to arrive at the market value of the able to arrive at the market value of the s on the date of publication acquired land as on the date of publication acquired land a of the preliminary notification. By providing of the preliminary notification. By providing of the preliminary notification. By providing such appreciation at 14.5% for two years on such appreciation at 14.5% for two years on such appreciation at 14.5% for two years on the base price of Rs.43.80 per sq.m. the the base price of Rs.43.80 per sq.m. the the base price of Rs.43.80 per sq.m. the market value as on 30.7.1991 market value as on 30.7.1991 market value as on 30.7.1991 for for for the the the acquired bharad lands would be Rs.57.42, acquired bharad lands would be Rs.57.42, acquired bharad lands would be Rs.57.42, rounded of to Rs.57.50 per sq.m.” rounded of to Rs.5 6.2 Learned Senior Counsel also points out that there has Learned Senior Counsel also points out that there has Learned Senior Counsel also points out that there has been a time gap of around 19 months between the date of sale been a time gap of around 19 months between the date of sale been a time gap of around 19 months between the date of sale been a time gap of around 19 months between the date of sale the date of exemplars Exs.P7 to P11, all dated 09.04.2007 and the date of exemplars Exs.P7 to P11, all dated 09.04.2007 exemplars Exs.P7 to P11, all dated 09.04.2007 notification under Section 4 of the Act in the present case i.e. notification under Section 4 of the Act in the present case i.e. notification under Section 4 of the Act in the present case i.e. notification under Section 4 of the Act in the present case i.e. 25.11.2008 and as such an appreciation @ 15% per annum is 25.11.2008 and as such an appreciation @ 15% per annum is 25.11.2008 and as such an appreciation @ 15% per annum is 25.11.2008 and as such an appreciation @ 15% per annum is required to be granted in favour of the landowners over the sale price required to be granted in favour of the landowners over the sale price required to be granted in favour of the landowners over the sale price required to be granted in favour of the landowners over the sale price derived from such sale exemplars. derived from such sale exemplars. 7. r hand, learned State counsel submits that the On the other hand, learned State counsel submits that the r hand, learned State counsel submits that the learned Reference Court went wrong while discarding the sale learned Reference Court went wrong while discarding the sale learned Reference Court went wrong while discarding the sale learned Reference Court went wrong while discarding the sale 1 dated 17.07.2008 vide which 6 kanals 9 marlas of instance Ex.R-1 dated 17.07.2008 vide which 6 kanals 9 marlas of 1 dated 17.07.2008 vide which 6 kanals 9 marlas of instance Ex.R land within the revenue estate of Village Narsinghpur was sold for land within the revenue estate of Village Narsinghpur was sold for land within the revenue estate of Village Narsinghpur was sold for land within the revenue estate of Village Narsinghpur was sold for SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [6] nd the market price per acre was Rs.60 lakhs. He Rs.48,38,500/- and the market price per acre was Rs.60 lakhs. He nd the market price per acre was Rs.60 lakhs. He Rs.48,38,500/ also contends that the land forming part of Ex.R1 was situated also contends that the land forming part of Ex.R1 was situated also contends that the land forming part of Ex.R1 was situated also contends that the land forming part of Ex.R1 was situated adjoining to the acquired land; at a distance of around 1½ acres only. adjoining to the acquired land; at a distance of around 1½ acres only. adjoining to the acquired land; at a distance of around 1½ acres only. adjoining to the acquired land; at a distance of around 1½ acres only. He thus submits that the LAC vide its Award dated 24.11.2009 having He thus submits that the LAC vide its Award dated 24.11.2009 having He thus submits that the LAC vide its Award dated 24.11.2009 having He thus submits that the LAC vide its Award dated 24.11.2009 having sed assessed sed per acre; no the market value @ Rs.70,00,000/- per acre; no the market value @ Rs.70,00,000/ the market value @ Rs.70,00,000/ interference was called for by the learned Reference Court granting interference was called for by the learned Reference Court granting interference was called for by the learned Reference Court granting interference was called for by the learned Reference Court granting any further enhancement and the impugned Award was, therefore, any further enhancement and the impugned Award was, therefore, any further enhancement and the impugned Award was, therefore, any further enhancement and the impugned Award was, therefore, liable to be set aside. liable to be set aside. 7.1 es produced While pointing out towards the sale instances produced While pointing out towards the sale instanc on record by the landowners, learned State counsel submits that on record by the landowners, learned State counsel submits that on record by the landowners, learned State counsel submits that on record by the landowners, learned State counsel submits that there was an abnormal increase in the sale price of land from Rs.2.30 there was an abnormal increase in the sale price of land from Rs.2.30 there was an abnormal increase in the sale price of land from Rs.2.30 there was an abnormal increase in the sale price of land from Rs.2.30 crore to Rs.4.25 crore per acre in a short span of one month i.e. crore to Rs.4.25 crore per acre in a short span of one month i.e. crore to Rs.4.25 crore per acre in a short span of one month i.e. crore to Rs.4.25 crore per acre in a short span of one month i.e. ntends that said sale between 12.03.2007 to 17.04.2007. He thus contends that said sale between 12.03.2007 to 17.04.2007. He thus co between 12.03.2007 to 17.04.2007. He thus co transactions were entered into between the landowners and the transactions were entered into between the landowners and the transactions were entered into between the landowners and the transactions were entered into between the landowners and the developers for drawing benefit towards higher market value and as developers for drawing benefit towards higher market value and as developers for drawing benefit towards higher market value and as developers for drawing benefit towards higher market value and as such did not reflect the correct market price from the perspective of a such did not reflect the correct market price from the perspective of a such did not reflect the correct market price from the perspective of a such did not reflect the correct market price from the perspective of a ot be relied upon. In support, he genuine buyer and, therefore, cannot be relied upon. In support, he ot be relied upon. In support, he genuine buyer and, therefore, cann places reliance upon a decision made by this Court in RFA Nos. places reliance upon a decision made by this Court in places reliance upon a decision made by this Court in RFA Nos. 3710 and 4335 of 2018, titled as Hari Parkash and others Vs. State Hari Parkash and others Vs. State Hari Parkash and others Vs. State 3710 and 4335 of 2018 of Haryana and others, decided on 22.11.2019. of Haryana The relevant portion and others, decided on 22.11.2019. The relevant portion therefrom is extracted hereunder:- therefrom is extracted h “The principle of 50% cut is to be applied on the “The principle of 50% cut is to be applied on the “The principle of 50% cut is to be applied on the sale deed which is in favour of the building keeping in sale deed which is in favour of the building keeping in sale deed which is in favour of the building keeping in view the keenness of the builders to acquire property view the keenness of the builders to acquire property view the keenness of the builders to acquire property SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [7] in developing area.” 7.2 Learned State counsel further submits that be that as it Learned State counsel further submits that be that as it Learned State counsel further submits that be that as it may in the present case, development cut of at least 50% was may in the present case, development cut of at least 50% was may in the present case, development cut of at least 50% was may in the present case, development cut of at least 50% was required to be applied over the sale price derived from the sale deeds required to be applied over the sale price derived from the sale deeds required to be applied over the sale price derived from the sale deeds required to be applied over the sale price derived from the sale deeds produced on record by the appellants/ landowners. In support he produced on record by the appellants/ landowners. In support he produced on record by the appellants/ landowners. In support he produced on record by the appellants/ landowners. In support he ces reliance upon the judgment of the Hon’ble Apex Court in Ram ces reliance upon the judgment of the Hon’ble Apex Court in places reliance upon the judgment of the Hon’ble Apex Court in Ram reported as Kanwar and others Vs. State of Haryana and another reported as Kanwar and others Vs. State of Haryana and another Kanwar and others Vs. State of Haryana and another . Para 19 thereof, as relied upon by learned 2015 (1) RCR (Civil) 234. Para 19 thereof, as relied upon by learned . Para 19 thereof, as relied upon by learned 2015 (1) RCR (Civil) 234 State counsel, is extracted hereunder:- State counsel, is extracted hereunder: State counsel, is extracted hereunder: “19. case, though the sale deeds were In the instant case, though the sale deeds were case, though the sale deeds were for part of lands which were acquired by the for part of lands which were acquired by the for part of lands which were acquired by the acquiring authority under the notification, the acquiring authority under the notification, the acquiring authority under the notification, the said sale deeds indicated an abnormal increase said sale deeds indicated an abnormal increase said sale deeds indicated an abnormal increase of more than 100% in less than four months. It of more than 100% in less than four months. It of more than 100% in less than four months. It the said land is not a far reaching implication of the said land is not a far reaching implication of being in the vicinity of area under development being in the vicinity of area under development being in the vicinity of area under development or already developed, which attributed or already developed, which attributed or already developed, which attributed additional additional additional locational advantages locational advantages locational advantages leading leading leading to to to escalation of the sale price at which a buyer escalation of the sale price at which a buyer escalation of the sale price at which a buyer would purchase the lands. Another fact noticed would purchase the lands. Another fact noticed would purchase the lands. Another fact noticed is that the buyers for all these by the High Court is that the buyers for all these by the High Court sale transactions had vested interest in the land sale transactions had vested interest in the land sale transactions had vested interest in the land adjoining or around the properties in such adjoining or around the properties in such adjoining or around the properties in such transaction.” No other argument has been addressed. No other argument has been addressed. 8. I have heard learned counsel for the parties and gone I have heard learned counsel for the parties and gone I have heard learned counsel for the parties and gone through the paper book. through the paper SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [8] 9. Before proceeding further, it would be relevant to examine Before proceeding further, it would be relevant to examine Before proceeding further, it would be relevant to examine the chart of sale deeds which were proved on record by the the chart of sale deeds which were proved on record by the the chart of sale deeds which were proved on record by the the chart of sale deeds which were proved on record by the appellants/ landowners before the learned Reference Court and appellants/ landowners before the learned Reference Court and appellants/ landowners before the learned Reference Court and appellants/ landowners before the learned Reference Court and noted in paragraph 16 of the impugned Award. The same are noted in paragraph 16 of the impugned Award. The same are noted in paragraph 16 of the impugned Award. The same are noted in paragraph 16 of the impugned Award. The same are Lan d Area K 3 extracted hereunder: d hereunder:- Exh. Sr. No. Vasik a No. Date P4/P13 P4/P13 10528 17.08.2006 P5/P14 P5/P14 10529 17.08.2006 18 P6/P15 P6/P15 25732 12.03.2009 19 P7/P16 P7/P16 632 09.04.2007 4 P8/P17 P8/P17 623 09.04.2007 12 P9/P18 P9/P18 630 09.04.2007 3 621 P10/P8A P10/P8A /P19 P11/P20 629 P11/P20 09.04.2007 24 09.04.2007 61 1. 2. 3. 4. 5. 6. 7. 8. 9. P21 15890 08.10.2008 10. P22 2375 14.05.2009 1 0 11. P6A 9664 02.08.2006 19 12. P7A 10818 22.08.2006 28 Total sale considera- tion Rate acre per Revenue Revenue estate estate M 6 4 11 17 1.5 94,87,500 Narsingh 2,30,00,000 Narsingh pur pur Narsingh 5,19,65,625 2,30,00,000 Narsingh pur pur Narsingh 15.5 6,26,02,785 2,53,26,032 Narsingh pur pur Narsingh 2,41,71,875 4,25,00,000 Narsingh pur pur Narsingh 6,48,12,500 4,25,00,000 Narsingh pur pur Narsingh 2,04,53,125 4,25,00,000 Narsingh pur pur Narsingh 4,25,00,000 Narsingh pur pur Narsingh 4,25,00,000 Narsingh pur pur Narsingh 2,17,81,333 Narsingh pur pur Narsingh 2,55,00,000 Narsingh pur pur Narsingh 6,04,56,250 2,50,59,585 Narsingh pur pur Narsingh 8,10,00,312 2,29,99,201 Narsingh pur pur 12,75,00,00 0 32,40,62,50 0 40,84,000 25,50,000 3.5 16 10 06 0 0 10. For the assistance of this Court, learned State counsel, For the assistance of this Court, learned State counsel, For the assistance of this Court, learned State counsel, today, has referred to an aks shajra today, has referred to an of Village Narsinghpur, Tehsil shajra of Village Narsinghpur, Tehsil and District Gurugram, duly prepared by the concerned revenue and District Gurugram, duly prepared by the concerned revenue and District Gurugram, duly prepared by the concerned revenue and District Gurugram, duly prepared by the concerned revenue authorities depicting the exact location of the land forming part of the authorities depicting the exact location of the land forming part of the authorities depicting the exact location of the land forming part of the authorities depicting the exact location of the land forming part of the sale deeds produced by the appellants/ landowners and those of the sale deeds produced by the appellants/ landowners and those of the sale deeds produced by the appellants/ landowners and those of the sale deeds produced by the appellants/ landowners and those of the mparison to the land under acquisition. The respondent State in comparison to the land under acquisition. The mparison to the land under acquisition. The respondent State in co SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [9] said aks signed by the concerned revenue aks shajra been counter-signed by the concerned revenue signed by the concerned revenue officials as well as the learned State counsel with no objections by the officials as well as the learned State counsel with no objections by the officials as well as the learned State counsel with no objections by the officials as well as the learned State counsel with no objections by the landowners, and thus, is taken on Learned counsel for the appellants-landowners, and thus, is taken on landowners, and thus, is taken on Learned counsel for the appellants record as Mark ‘X’. record as 11. A perusal of the aks shajra , i.e. Mark ‘X’ shows that the shajra, i.e. Mark ‘X’ shows that the sale instance Ex.P21 which was relied upon by the learned sale instance Ex.P21 which was relied upon by the learned sale instance Ex.P21 which was relied upon by the learned sale instance Ex.P21 which was relied upon by the learned Reference Court for the purpose of determination of market value is Reference Court for the purpose of determination of market value is Reference Court for the purpose of determination of market value is Reference Court for the purpose of determination of market value is situated far from the land under acquisition. In fact, the land forming situated far from the land under acquisition. In fact, the land forming situated far from the land under acquisition. In fact, the land forming situated far from the land under acquisition. In fact, the land forming on towards the other side of the National part of sale deed Ex.P21 is on towards the other side of the National on towards the other side of the National part of sale deed Ex.P21 is Further, the land forming part of sale instance Ex.R1 dated Highway. Further, the land forming part of sale instance Ex.R1 dated Further, the land forming part of sale instance Ex.R1 dated Highway. 17.07.2008 as per the aksshajra(Mark ‘X’) is situated around 1 acre 17.07.2008 as per the aksshajra(Mark ‘X’) is situated around 1 acre 17.07.2008 as per the aksshajra(Mark ‘X’) is situated around 1 acre 17.07.2008 as per the aksshajra(Mark ‘X’) is situated around 1 acre away from the land under present acquisition. However, on the other away from the land under present acquisition. However, on the other away from the land under present acquisition. However, on the other away from the land under present acquisition. However, on the other hand, a perusal of the aksshajra(Mark ‘X’) and the sale instances perusal of the aksshajra(Mark ‘X’) and the sale instances perusal of the aksshajra(Mark ‘X’) and the sale instances Exs. P4 to P6 and Exs.P8 to P11 show that these sale transactions Exs. P4 to P6 and Exs.P8 to P11 show that these sale transactions Exs. P4 to P6 and Exs.P8 to P11 show that these sale transactions Exs. P4 to P6 and Exs.P8 to P11 show that these sale transactions itself. In such partially or completely form part of the acquired land itself. In such partially or completely form part of the acquired land partially or completely form part of the acquired land Apex circumstances, relying upon the law laid down by the Hon’ble Apex circumstances, relying upon the law laid down by the Hon’ble circumstances, relying upon the law laid down by the Hon’ble Court in the case of Horrmal v. State of Haryana Court in the case of Horrmal v. State of Haryana, reported as 2024 2024 , reliance needs to be placed upon the highest SCC Online SC 2990, reliance needs to be placed upon the highest , reliance needs to be placed upon the highest SCC Online SC 2990 Exs.P8 to P11, which are all dated of the sale exemplars i.e. Exs.P8 to P11, which are all dated Exs.P8 to P11, which are all dated of the sale exemplars i.e. 09.04.2007 being prior to the notification under section 09.04.2007 4 of the Act in being prior to the notification under section 4 of the Act in more than 100 kanals of land situated the present case. Moreover, more than 100 kanals of land situated more than 100 kanals of land situated the present case within the same revenue estate of Village Narsinghpur had been sold within the same revenue estate of Village Narsinghpur had been sold within the same revenue estate of Village Narsinghpur had been sold within the same revenue estate of Village Narsinghpur had been sold at an average price of Rs.4.25 crores per acre. The relevant paras 27 at an average price of Rs.4.25 crores per acre. The relevant paras 27 at an average price of Rs.4.25 crores per acre. The relevant paras 27 at an average price of Rs.4.25 crores per acre. The relevant paras 27 SANJAY GUPTA 2025.10.28 18:03 I attest to the accuracy and integrity of this document RFA-6847 2013 (O&M) & 30 other appeals 6847-2013 (O&M) & 30 other appeals [10] to 29 from Horrmal’s case (supra) are extracted hereunder: to 29 from re extracted hereunder:- “27. In the instant case, there are multiple sale deeds of In the instant case, there are multiple sale deeds of In the instant case, there are multiple sale deeds of smaller plots, and these represent the bestavailable smaller plots, and these represent the bestavailable smaller plots, and these represent the bestavailable evidence for estimating compensation. Since there is evidence for estimating compensation. Since there is evidence for estimating compensation. Since there is no legal impediment to considering suchsale deeds, no legal impediment to considering suchsale deeds, no legal impediment to considering suchsale deeds, the gression logical progression gression in in in the compensation the compensation the compensation estimation process would be estimation process would be estimation process would be to to to identify identify identify the the the mostsuitable sale deed(s) for determining the market mostsuitable sale deed(s) for determining the market mostsuitable sale deed(s) for determining the market value and subsequently, value and subsequently, value and subsequently, to apply adequate to apply adequate to apply adequate deductionson the same. The solution to this state of deductionson the same. The solution to this state of deductionson the same. The solution to this state of flux may thus be found in the case of Mehrawal flux may thus be found in the case Mehrawal , (2012) 5 SCC Khewaji Trust v. State of Punjab, (2012) 5 SCC Khewaji Trust v. State of Punjab 432 where this Court laid down as follows: 432 where this Court laid down as follows: ....It is clear that when there are several ....It is clear that when there are several ....It is clear that when there are several exemplars with reference to similar lands, it is exemplars with reference to similar lands, it is exemplars with reference to similar lands, it is thegeneral thegeneral thegeneral rule rule rule that that that the highest of the highest of the highest of the the the satisfied that it is a bona fide exemplars, if it is satisfied that it is a bona fide exemplars, if it is transaction,has to be considered and accepted. transaction,has to be considered and accepted. transaction,has to be considered and accepted. When the land is being compulsorily taken When the land is being compulsorily taken When the land is being compulsorily taken away from aperson, he is entitled to the highest away from aperson, he is entitled to the highest away from aperson, he is entitled to the highest value which similar land in the locality is shown value which similar land in the locality is shown value which similar land in the locality is shown action to havefetched in a bona fide transaction to havefetched in a bona fide trans entered into between a willing purchaser and a entered into between a willing purchaser and a entered into between a willing purchaser and a willing seller. 28. This view has been reiterated in Sh. Himmat Singh v. This view has been reiterated in Sh. Himmat Singh v. This view has been reiterated in Sh. Himmat Singh v.