2026 Ishwar Singh Ishwar Singh v. State of Haryana State of Haryana & Ors.

Impugning the aforementioned award, learned counsel for Impugning the aforementioned award, learned counsel for Impugning the aforementioned award, learned counsel for Mr. Arun Luthra submits that the learned the appellants/ landowners-Mr. Arun Luthra submits that the learned Mr. Arun Luthra submits that the learned the appellants/ landowners Reference Court erred having applied deduction of 25% over the Reference Court erred having applied deduction of 25% over the Reference Court erred having applied deduction of 25% over the Reference Court erred having applied deduction of 25% over the average base price per acre derived from the sale consideration average base price per acre derived from the sale consideration average base price per acre derived from the sale consideration average base price per acre derived from the sale consideration eflected in the sale instances Ex.P38 to Ex.P43. He also contends reflected in the sale instances Ex.P38 to Ex.P43. He also contends eflected in the sale instances Ex.P38 to Ex.P43. He also contends eflected in the sale instances Ex.P38 to Ex.P43. He also contends that no reason was recorded by the learned Reference Court for that no reason was recorded by the learned Reference Court for that no reason was recorded by the learned Reference Court for that no reason was recorded by the learned Reference Court for applying the aforesaid deduction of 25%, thus it was wholly illegal applying the aforesaid deduction of 25%, thus it was wholly illegal applying the aforesaid deduction of 25%, thus it was wholly illegal applying the aforesaid deduction of 25%, thus it was wholly illegal and unsustainable in law and was liable to be set aside. and unsustainable in law and was liable to be set aside. and unsustainable in law and was liable to be set aside.

5.

Learned counsel thus submits that the market value was Learned counsel thus submits that the market value was Learned counsel thus submits that the market value was required to be assessed without applying any deduction over the required to be assessed without applying any deduction over the required to be assessed without applying any deduction over the required to be assessed without applying any deduction over the average base price derived from the said sale instances Ex. P38 to average base price derived from the said sale instances Ex. P38 to average base price derived from the said sale instances Ex. P38 to average base price derived from the said sale instances Ex. P38 to Ex.P43 and the market price in favour of appellants/ landowners was Ex.P43 and the market price in favour of appellants/ landowners wa Ex.P43 and the market price in favour of appellants/ landowners wa Ex.P43 and the market price in favour of appellants/ landowners wa thus to be enhanced accordingly. Learned counsel accordingly prays thus to be enhanced accordingly. Learned counsel accordingly thus to be enhanced accordingly. Learned counsel accordingly that the appeals preferred at the instance of landowners were to that the appeals preferred at the instance of landowners that the appeals preferred at the instance of landowners were to be allowed. No other argument has been advanced by learned counsel allowed. No other argument has been advanced by learned counsel allowed. No other argument has been advanced by learned counsel allowed. No other argument has been advanced by learned counsel for the appellants/ landowners. for the appellants/ landowners. ON BEHALF OF THE RESPONDENT(S) ON BEHALF OF THE RESPO NDENT(S)-UOI:-

appearing on behalf of the Per contra, learned counsel appearing on behalf of the Per contra, learned counsel Union of India submits that in the given facts and respondent- Union of India submits that in the given facts and Union of India submits that in the given facts and respondent circumstances where the average of six sale instances Ex.P38 to circumstances where the average of six sale instances Ex.P38 to circumstances where the average of six sale instances Ex.P38 to circumstances where the average of six sale instances Ex.P38 to Ex.P43 was taken into account for the purpose of determination of Ex.P43 was taken into account for the purpose of determination of Ex.P43 was taken into account for the purpose of determination of Ex.P43 was taken into account for the purpose of determination of SANJAY GUPTA 2026.05.13 19:28 I attest to the accuracy and integrity of this document RFA-1374 1374-2025 (O&M) & other connected cases other connected cases [4] Ex.P39 dated 29.04.2010 and market value and the sale instances Ex.P39 dated 29.04.2010 and market value and the sale instances market value and the sale instances Ex.P43 dated 16.09.2010 pertained Ex.P43 dated 16.09.2010 pertained Ex.P43 dated 16.09.2010 pertained Ex.P43 dated 16.09.2010 pertained to small parcels of to small parcels of to small parcels of to small parcels of measuring 153.30 sq. yards and 150 sq. yards, respectively, no measuring 153.30 sq. yards and 150 sq. yards, respectively, no measuring 153.30 sq. yards and 150 sq. yards, respectively, no measuring 153.30 sq. yards and 150 sq. yards, respectively, no illegality was committed by the learned Reference Court by applying illegality was committed by the learned Reference Court by applying illegality was committed by the learned Reference Court by applying illegality was committed by the learned Reference Court by applying price derived from the deduction of 25% over the average base price derived from the deduction of 25% over the average base deduction of 25% over the average base aforementioned six sale deeds Ex.P38 to Ex.P43. aforementioned six sale deeds Ex.P38 to Ex.P43. aforementioned six sale deeds Ex.P38 to Ex.P43.

6.1. Learned counsel further contends that as per the sale Learned counsel further contends that as per the sale Learned counsel further contends that as per the sale deed Ex.R1 dated 03.04.2008, produced on record by deed Ex.R1 dated 03.04.2008, produced on record by deed Ex.R1 dated 03.04.2008, produced on record by deed Ex.R1 dated 03.04.2008, produced on record by respondent(s), respondent(s), respondent(s), respondent(s), the base price per acre was approximately the base price per acre was approximately the base price per acre was approximately the base price per acre was approximately ; whereas the LAC vide its award dated 20.09.2012 Rs.13,20,000/-; whereas the LAC vide its award dated 20.09.2012 ; whereas the LAC vide its award dated 20.09.2012 Rs.13,20,000/ already assessed the market value @ Rs.30,00,000/ already assessed per acre in t value @ Rs.30,00,000/- per acre in favour of the appellants/ landowners which was further enhanced to favour of the appellants/ landowners which was further enhanced to favour of the appellants/ landowners which was further enhanced to favour of the appellants/ landowners which was further enhanced to per acre by the learned Reference Court, thus, the Rs.62,68,366/- per acre by the learned Reference Court, thus, the per acre by the learned Reference Court, thus, the Rs.62,68,366/ appellants/landowners were sufficiently compensated and no further appellants/landowners were sufficiently compensated and no further appellants/landowners were sufficiently compensated and no further appellants/landowners were sufficiently compensated and no further uired to be granted in their favour. He thus enhancement was required to be granted in their favour. He thus uired to be granted in their favour. He thus enhancement was req the appeals preferred at the appeals preferred at the appeals preferred at the appeals preferred at instance of instance of instance of instance of appellants/landowners were liable to be dismissed. appellants/landowners were liable to be dismissed. appellants/landowners were liable to be dismissed. DISCUSSION AND REASONING: - DISCUSSION AND REASONING:

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 book. through the contents of the paper-book. through the contents

, it may be noticed here Before proceeding in the matter, it may be noticed here Before proceeding in the matter that learned counsel(s) for the appellants have produced on record a that learned counsel(s) for the appellants have produced on record a that learned counsel(s) for the appellants have produced on record a that learned counsel(s) for the appellants have produced on record a site plan depicting the location of land parcels forming part of the sale site plan depicting the location of land parcels forming part of the sale site plan depicting the location of land parcels forming part of the sale site plan depicting the location of land parcels forming part of the sale SANJAY GUPTA 2026.05.13 19:28 I attest to the accuracy and integrity of this document RFA-1374 1374-2025 (O&M) & other connected cases other connected cases [5] instances Ex.P38 to Ex.P43 vis-à-vis instances Ex.P38 to Ex.P43 the acquired land. A copy vis the acquired land. A copy thereof has also been handed over to learned counsel appearing on thereof has also been handed over to learned counsel appearing on thereof has also been handed over to learned counsel appearing on thereof has also been handed over to learned counsel appearing on behalf of the respondents who has not disputed its veracity behalf of the respondents who . The said not disputed its veracity. The said site plan will assist this Court to decide the appeal(s) in hand in an site plan will assist this Court to decide the appeal(s) in hand in an site plan will assist this Court to decide the appeal(s) in hand in an site plan will assist this Court to decide the appeal(s) in hand in an as such, with the consent of learned counsel for the effective manner as such, with the consent of learned counsel for the as such, with the consent of learned counsel for the effective manner , is taken on record and the same, duly signed by them, is taken on record and the same, duly signed by them parties the same, duly signed by them marked as Mark ‘X’. marked as

At the outset, it may be noticed here that the sale At the outset, it may be noticed here that the sale At the outset, it may be noticed here that the sale instance dated 03.04.2008 (Ex.R1), relied upon by the respondents instance dated 03.04.2008 (Ex.R1), relied upon by the responden instance dated 03.04.2008 (Ex.R1), relied upon by the responden instance dated 03.04.2008 (Ex.R1), relied upon by the responden per acre; whereas the LAC reflects the base price of Rs.13,20,000/- per acre; whereas the LAC reflects the base price of Rs.13,20,000/ reflects the base price of Rs.13,20,000/ assessed the market value @ itself vide its award dated 20.09.2012 assessed the market value @ itself vide its award dated 20.09.2012 itself vide its award dated 20.09.2012 Rs.30,00,000/- per acre of the acquired land Rs.30,00,000/ In such circumstances, of the acquired land. In such circumstances, base price derived the base price derived the sale the sale instance dated instance dated

03.04.2008 (Ex.R1) is less than half of the market value 03.04.2008 ( determined half of the market value determined and genuine LAC, the same cannot be treated as a bona fide and genuine LAC, the same cannot be treated as a by the LAC, the same cannot be treated as a transaction for the purpose of determining the market value in the transaction for the purpose of determining the market value in the transaction for the purpose of determining the market value in the transaction for the purpose of determining the market value in the t reflect the representative market price present case(s), as it does not reflect the representative market price t reflect the representative market price present case of the subject land at the relevant point in time. of the subject land at the relevant point in time. of the subject land at the relevant point in time.

Further, in order to substantiate their claim, appellants/ Further, in order to substantiate their claim, appellants/ Further, in order to substantiate their claim, appellants/ landowners produced on record, the following sale instances:- landowners produced on record, the following sale instances: landowners produced on record, the following sale instances: Sale deeds produced by the appellants-landowners Sale deeds produced by the appellants Sale deeds produced by the appellants Sr. No. Sale Sale Exhibits Exhibits Date of sale Area Name of Name of village village Total Sale consideration (Rs.) Value per Value per (Rs.) acre (Rs.)

1. Ex.P17 Ex. Gohana 18.09.2013 2 Kanals 11 Gohana 31,88,000/- 1,00,01,569 1,00,01,569 SANJAY GUPTA 2026.05.13 19:28 I attest to the accuracy and integrity of this document RFA-1374 1374-2025 (O&M) & other connected cases other connected cases [6] Marlas 10 Kanals 14 Marlas 28 Kanals 9-4/5 Marlas Gohana Gohana 1,42,50,000/- 1,06,52,336 1,06,52,336 Gohana Gohana --- ----

Ex.P18 Ex.P1

30.01.2013

Ex.P19 Ex.P1

03.04.2013

Ex.P25 Ex.P

15.05.2009

Ex.P26 Ex.P

23.12.2008

6. Ex.P27 Ex.P

23.12.2008

7. Ex.P38 Ex.

19.08.2011

8. Ex.P39 Ex.P

29.04.2010

9. Ex.P40 Ex.P

13.09.2010

10. Ex.P Ex.P41

30.12.2010

Ex. Ex.P42

06.12.2010

Ex. Ex.P43

16.09.2010 8 Kanals 16 Marlas Butana Butana Khetlan Khetlan 32 Kanals 1 Marla Butana Butana Khetlan Khetlan 32 Kanals 1 Marla Butana Butana Khetlan Khetlan Gohana Gohana Gohana Gohana 2 Kanals 13 Marlas

153.33 sq 2 Kanals 14 Marlas 13 Kanals 15 Marlas 6 Kanals 12 Marlas 150 sq. 12,10,000/- 11,00,000/- 11,00,000 32,86,000/- 8,20,218/- 8,20,218 32,86,000/- 21,60,000/- 3,54,000/- 8,20,218/- 8,20,218 65,20,755/- 65,20,755 1,11,71,000 1,11,71,000 Gohana Gohana 20,25,000/- 60,00,000/- 60,00,000 Gohana Gohana 1,03,14,000/- 60,00,873/- 60,00,873 Gohana Gohana 49,50,000/- 60,00,000/- 60,00,000 Gohana Gohana 4,45,000/- 1,43,58,667 1,43,58,667

10.1 A perusal of the above chart shows that the sale A perusal of the above chart shows that the sale A perusal of the above chart shows that the sale instances Ex.P17 and P19 pertained to the period post instances notification Ex.P17 and P19 pertained to the period post-notification under Section 4 of the 1894 Act in the case(s) in hand and thus were under Section 4 of the 1894 Act in the case(s) in hand and thus were under Section 4 of the 1894 Act in the case(s) in hand and thus were under Section 4 of the 1894 Act in the case(s) in hand and thus were , the not required to be taken into consideration. Besides this, the not required to be taken into consideration. Besides not required to be taken into consideration. Besides ion in hand pertained to the revenue estates of Village acquisition in hand pertained to the revenue estates of Village ion in hand pertained to the revenue estates of Village ion in hand pertained to the revenue estates of Village Gohana; whereas sale instances Ex.P25 to Ex.P27 pertained to the Gohana; whereas sale instances Ex.P25 to Ex.P27 pertained to the Gohana; whereas sale instances Ex.P25 to Ex.P27 pertained to the Gohana; whereas sale instances Ex.P25 to Ex.P27 pertained to the the same revenue estate of Village Butana Khetlan and as such, the same revenue estate of Village Butana Khetlan and as such revenue estate of Village Butana Khetlan and as such were also need also needed to be discarded. he sale to be discarded. On the other hand, the sale instances Ex.P38 to Ex.P43 all pertained instances to the same revenue estate all pertained to the same revenue estate of Village Gohana and for the period prior to the of Village Gohana and notification under for the period prior to the notification under be taken Section 4 of the 1894 Act in the case(s) in hand, thus can be taken Section 4 of the 1894 Act in the case(s) in hand, thus Section 4 of the 1894 Act in the case(s) in hand, thus value in into consideration for the purpose of determination of market value in into consideration for the purpose of determination of market into consideration for the purpose of determination of market SANJAY GUPTA 2026.05.13 19:28 I attest to the accuracy and integrity of this document RFA-1374 1374-2025 (O&M) & other connected cases other connected cases [7] the case(s) in hand. the case(s) in hand.

10.2 shows that However, a perusal of the site plan Mark ‘X’ shows that However, a perusal of the site plan the sale instances Ex.P39 dated 29.04.2010 and Ex.P43 dated the sale instances Ex.P39 dated 29.04.2010 and Ex.P43 dated the sale instances Ex.P39 dated 29.04.2010 and Ex.P43 dated the sale instances Ex.P39 dated 29.04.2010 and Ex.P43 dated

16.09.2010, pertained to small parcels of land (i.e. 153.33 sq. yards 16.09.2010, pertained to small parcels of land (i.e. 153.33 sq. yards 16.09.2010, pertained to small parcels of land (i.e. 153.33 sq. yards 16.09.2010, pertained to small parcels of land (i.e. 153.33 sq. yards nd formed part of the residential and 150 sq. yards respectively) and formed part of the residential nd formed part of the residential and 150 sq. yards respectively) a area. The aforementioned sale instances apparently pertaining to The aforementioned two sale instances apparently pertaining to sale instances apparently pertaining to residential plots, thus being of different nature and potential residential plots, of different nature and potential vis-à- -vis the acquired land, therefore, cannot be relied upon. the acquired land A further perusal , therefore, cannot be relied upon. A further perusal of the site plan shows that the remaining 04 (four) sale ite plan Mark ‘X’ shows that the remaining 04 (four) sale shows that the remaining 04 (four) sale instances i.e. Exs.P38, P40 to P42 are all located in the vicinity of the instances i.e. Exs.P38, P40 to P42 are all located in the vicinity of the instances i.e. Exs.P38, P40 to P42 are all located in the vicinity of the instances i.e. Exs.P38, P40 to P42 are all located in the vicinity of the acquired land parcel and at a distance of approximately half kilometer acquired land parcel and at a distance of approximately half kilometer acquired land parcel and at a distance of approximately half kilometer acquired land parcel and at a distance of approximately half kilometer to two and half kilometer, thus, having similar nature and potential to two and half kilometer, thus, having similar nature and potential to two and half kilometer, thus, having similar nature and potential to two and half kilometer, thus, having similar nature and potential alue, would be the most suitable sale exemplars and can be safely value, would be the most suitable sale exemplars and can be safely alue, would be the most suitable sale exemplars and can be safely alue, would be the most suitable sale exemplars and can be safely relied upon for assessing the market value in the present case(s). relied upon for assessing the market value in the present case(s). relied upon for assessing the market value in the present case(s).

11. Keeping in view the discussion made hereinabove and Keeping in view the discussion made hereinabove and Keeping in view the discussion made hereinabove and the fact that it is time and again emphasized by the Hon’ble Apex the fact that it is time and again emphasized by the Hon’ble Apex the fact that it is time and again emphasized by the Hon’ble Apex the fact that it is time and again emphasized by the Hon’ble Apex Court that the objective of the 1894 Act is to grant just and fair Court that the objective of the 1894 Act is to grant just and fair Court that the objective of the 1894 Act is to grant just and fair Court that the objective of the 1894 Act is to grant just and fair compensation to the landowners and to determine such definitive compensation to the landowners and to determine such definitive compensation to the landowners and to determine such definitive compensation to the landowners and to determine such definitive value, some guesstimation work has to be done by the Court, since value, some guesstimation work has to be done by the Court, since value, some guesstimation work has to be done by the Court, since value, some guesstimation work has to be done by the Court, since Exs.P38, the value of sale consideration reflected in sale instances Exs.P38, the value of sale consideration reflected in sale instances the value of sale consideration reflected in sale instances P40 to P42 are closely range-bound between Rs.

P40 to P42 per acre bound between Rs.60,00,000/- per acre to Rs. 65,20,755 65,20,755/- per acre, this Court is of the opinion that in the per acre, this Court is of the opinion that in the given facts, taking average of the four given facts, sale instances would be the four sale instances would be the SANJAY GUPTA 2026.05.13 19:28 I attest to the accuracy and integrity of this document RFA-1374 1374-2025 (O&M) & other connected cases other connected cases [8] ket price in the case(s) in most appropriate way to determine the market price in the case(s) in most appropriate way to determine the mar most appropriate way to determine the mar hand. The aforesaid view is also derived from decision of the Hon’ble hand. The aforesaid view is also derived from decision of the Hon’ble hand. The aforesaid view is also derived from decision of the Hon’ble hand. The aforesaid view is also derived from decision of the Hon’ble Apex Court in case of “Bharat Petroleum Corpn.

Ltd. v. Phoolvati Apex Court in case of “ Bharat Petroleum Corpn. Ltd. v. Phoolvati Bharat Petroleum Corpn. Ltd. v. Phoolvati Dharambir Agarwal” reported as Dharambir Agarwal” reported as 2023 SCC OnLine SC 2162 2023 SCC OnLine SC 2162, an deviate from the general whereby it was held that the Courts can deviate from the general whereby it was held that the Courts c whereby it was held that the Courts c principle of taking the highest sale instance by taking average of the principle of taking the highest sale instance by taking average of the principle of taking the highest sale instance by taking average of the principle of taking the highest sale instance by taking average of the sale deed(s) and the same would depend upon the facts of the case. sale deed(s) and the same would depend upon the facts of the case. sale deed(s) and the same would depend upon the facts of the case. sale deed(s) and the same would depend upon the facts of the case.

The relevant portions of paragraphs 17 and 20 are extracted The relevant portions of paragraphs 17 and 20 are extracted The relevant portions of paragraphs 17 and 20 are extracted The relevant portions of paragraphs 17 and 20 are extracted hereinbelow:- hereinbelow: “17. We may also hasten to add that though the general practice hasten to add that though the general practice hasten to add that though the general practice is of considering the highest sale Exemplar, but, many a is of considering the highest sale Exemplar, but, many a is of considering the highest sale Exemplar, but, many a time, Courts take an average of relevant sale instances to time, Courts take an average of relevant sale instances to time, Courts take an average of relevant sale instances to arrive at the nearest possible market value of the acquired arrive at the nearest possible market value of the acquired arrive at the nearest possible market value of the acquired s, as per judicial precedents, land.

Averaging of sale instances, as per judicial precedents, land. Averaging of sale instance is not wholly impermissible….. is not wholly impermissible….. …….True it is that where multiple exemplars are relied upon, …….True it is that where multiple exemplars are relied upon, …….True it is that where multiple exemplars are relied upon, and such exemplars relate to adjoining or nearby areas and such exemplars relate to adjoining or nearby areas and such exemplars relate to adjoining or nearby areas having similar potentiality, the highest bona fide exemplar having similar potentiality, the highest bona fide exemplar having similar potentiality, the highest bona fide exemplar ought to be the benchmark for estimation of the fair and just ought to be the benchmark for estimation of the fair and just ought to be the benchmark for estimation of the fair and just ly true that the Courts do not possess a value.

It is equally true that the Courts do not possess a ly true that the Courts do not possess a magic wand to determine the exact and the definitive value magic wand to determine the exact and the definitive value magic wand to determine the exact and the definitive value of the land and in the process of guess work, the Court of the land and in the process of guess work, the Court of the land and in the process of guess work, the Court would rely upon every possible material brought on record would rely upon every possible material brought on record would rely upon every possible material brought on record guesstimate for by the parties. Applying the principle of guesstimate for by the parties. Applying the principle of fixation of fair and just market value of the acquired land, we fixation of fair and just market value of the acquired land, we fixation of fair and just market value of the acquired land, we thus deem it appropriate to rely upon (i) the sale instance(s) thus deem it appropriate to rely upon (i) the sale instance(s) thus deem it appropriate to rely upon (i) the sale instance(s) of highest consideration with appropriate deduction; (ii) the of highest consideration with appropriate deduction; (ii) the of highest consideration with appropriate deduction; (ii) the he fair valuation report (Exhibit "C35") which stipulates the fair valuation report (Exhibit "C35") which stipulates t per ground; and market value of the land @ Rs.2,50,000/- per ground; and market value of the land @ Rs.2,50,000/ (iii) the average of all the examplars relied upon by the (iii) the average of all the examplars relied upon by the (iii) the average of all the examplars relied upon by the claimants.

Hence, we are of the firm opinion that respondent-claimants. Hence, we are of the firm opinion that claimants. Hence, we are of the firm opinion that SANJAY GUPTA 2026.05.13 19:28 I attest to the accuracy and integrity of this document RFA-1374 1374-2025 (O&M) & other connected cases other connected cases [9] the fair and just market value of the acquired land at the the fair and just market value of the acquired land at the the fair and just market value of the acquired land at the relevant time was about Rs.2,50,000/ per ground. Having was about Rs.2,50,000/- per ground. Having held so, we set aside the deductions of 15% towards held so, we set aside the deductions of 15% towards held so, we set aside the deductions of 15% towards largeness of the area or 10% as development charges as largeness of the area or 10% as development charges as largeness of the area or 10% as development charges as made by the High Court…..” made by the High Court…..”

11.1. Further, Hon’ble Apex Court in case of Anjani Molu Further, Hon’ble Apex Court in case of Anjani Molu Dessai vs. State of Goa” reported as Dessai vs. State of Goa” and in the reported as (2010) 13 SCC 710 and in the Horrmal (Deceased) through his LRs and others latest decision of “Horrmal (Deceased) through his LRs and others latest decision of “ Horrmal (Deceased) through his LRs and others vs. State of Haryana” reported as 2024(4) RCR(Civil) 758, vs. State of Haryana” ld that 2024(4) RCR(Civil) 758, held that where there are several sale instances of similar nature of land with where there are several sale instances of similar nature of land with where there are several sale instances of similar nature of land with where there are several sale instances of similar nature of land with prices ranging in a narrow bandwidth, the average thereof can be prices ranging in a narrow bandwidth, the average thereof can be prices ranging in a narrow bandwidth, the average thereof can be prices ranging in a narrow bandwidth, the average thereof can be The relevant extract of taken as representing the market price. The relevant extract of taken as representing the market price. taken as representing the market price. Horrmal’s case (supra) is extracted hereunder: Horrmal’s case (supra ) is extracted hereunder:- “28. This view has been reiterated in This view has been reiterated in Sh. Himmat Singh v. State Sh. Himmat Singh v. State