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It is no doubt true that courts adopt, comparable sales method of valuation of land while fixing the market value of the acquired land. While fixing the market value of the acquired land, comparable sales method of valuation is preferred than other methods of valuation of land such as capitalization of net income method or expert opinion method. Comparable sales method of valuation is preferred because it furnishes the evidence for determination of the market value of the acquired land at which a willing purchaser would pay for the acquired land if it had been sold in the open market at the time of issue of notification under Section 4 of the Act." Reference can be made to the judgment in (V. Hanu­manthua Reddy Vs. Land Officer & Mandal & ors (2003) 12 SCC 642).