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23. On 12.02.2014, the Registrar General issued directions to the concerned Sub-Divisional Magistrate (hereafter 'the SDM') for submitting the valuation report of the suit property. The SDM submitted a report dated 23.04.2014 stating the value of the suit property as ₹51,51,85,000/-. The Registrar General of this Court also nominated M/s ITCOT Consultancy and Services Ltd. to ascertain the market value of the suit property. The said valuer submitted a report valuing the suit property at ₹1,57,95,69,000/-. The parties were also afforded opportunity to cross-examine the SDM and M/s ITCOT Consultancy and Services Ltd. in respect of valuation reports submitted by them.