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The objection raised in either event does not appeal to as and we accordingly reject it.

As has been said earlier the land acquired is large area of a little over 50 acres which is within the municipal area of Malout Town, though in the revenue estate of village Danewala. It abuts the railway line on one side across which is the revenue estate of Malout. One and a half years earli- er about 70 acres of land was acquired by the State of Punjab vide notification dated 30.6.76 on the other side of the railway line for setting up a grain market. That land abuted the G.T. Road on one side. There is a tendency of extension of urbanisation from Malout towards village Dane- wala. Evidence has been led to show that on the G.T. Road, shops have been constructed, petrol pumps, factories, work- shops and godowns have come up. Evidence has also been led to show that there is demand of land for commercial and residential purpose on the G.T.Road and near about. The land has been found by the High Court to be neither touching nor being accessible from the G.T. Road. It was shown in the revenue papers to be used for agricultural purposes. From these particulars the courts below have come to the conclu- sion that land had potential of urbanisation. We have no reason to differ from such view.

When asked to give Rs. 1,40,000 per acre as compensation as was given for the land acquired for the grain market in Mandi Malout in the earlier year the learned Additional District Judge observed as follows:-

"........the land acquired for the new Grain Market was towards Malout town from the railway line. So that very compensation cannot be appropriately awarded for the acquired land in question, though never the less that amount of compensation can be taken in mind while guessing the market value of the acquired land. Since Rs. 1,40,000 per acre was awarded for the acquired land for the new grain market vide copy Ex.A-24, the land in question has equally the potential value and is at a little distance from the G.T.Road and is very close to the railway line and within the municipal limits of Malout, but it being situated across the railway line, the proper yardstick to determine the market value of this land is the transactions Exs.A-16 and A-23, which reveal the market value to be Rs. 1,20,000 per acre, as observed above. The land covered by those transactions is quite close to the acquired land".
730. Added there to are other rules of prudence that the courts do not treat at par land situated on the frontage having special advantage and the land situated in the inte- rior undeveloped area, or to compare smaller plots fetching better price with large tracts of land. See in this connec- tion Periyar and Pareekanni Rubbers Ltd. v. State of Kerala, A.I.R. 1990 S.C. 2192.
Bearing these principles in mind, we now proceed to examine the matter. Learned counsel for the claimant-land- owners placed before us a plan showing the topography of the area. We had the advantage of using it without objection from learned counsel of the F.C.I. It is evident that if one comes from Malout towards village Danewala on the G.T. Road, one has first to pass the railway crossing and then go some distance to reach the plot which is subject -matter of sale Ex.A-11, facing G.T.Road. Then one has to go further down to reach plot of land covered by sale instance EX. A-16 facing the G.T.Road on the other side. At a short distance further down is the plot of land covered by sale instance Ex.A-23 again facing the G.T.Road, almost opposite to land of sale instance Ex.A-16. There are the only instances which have been chosen at one stage or the other for consideration. Before crossing the railway line lies the large chunk of land which was acquired for constructing a grain market for Malout Mandi having considerable frontage on the G.T.Road It is evidently close to the DAV College. Besides it surrounds the office of the Market Committee. As observed by the learned Single Judge of the High Court the grain market land covered by award Ex.A-24 had a better access and better potential than the land under acquisition. Obviously the two lands could not be treated at par as the market value of the instant land cannot be the same. So far there can be no dispute. Amongst the three sale instances figuring in the discussion, sale Ex.A-11 is the closest in point of time having taken place on 18.12.78(about a year after the date of notification under Section 4 of the Act) and distance wise closest from the land acquired for grain market, Malout. This discloses the rate of Rs.96,800 per- acre, even though the area involved is less than half a kanal. Only a plot, sizeable though, intervenes between this plot and the land under acquisition . This sale instance engaged the attention of Letters Patent Bench of the High Court and not by any of the two courts below. The next in point of time is sale instance Ex.A-23 showing the rate of Rs.1,20,000 per acre but the land sold was only one Kanal. It took place on 6.6.79 about 1x1/2years later than the date of Section 4 notification. This sale instance engaged the attention of the Additional District Judge and the letters Patent Bench but was dropped from consideration by the learned Single judge on the concession of the claimant-land-owners. Lastly in point of time is sale in- stance Ex.A-16 of 30.6.81 involving one kanal of land, the rate being Rs.2,40,000 per acre. In point of situation, plot covered under Ex.A-16 is almost opposite to plot covered by sale Ex.A-23 but slightly towards Malout town. Ex.A-16 took place two year after sale Ex.A-23 and as such was about 3x1/2 years after the date of the notification. Sale Ex.A-16 appealed to the Additional District Judge only as a support- ing material to grant compensation at the rate of RS.1,20,000 per acre on the basis of sale Ex.A-23. Sale Ex.A-16 neither appealed to the learned Single Judge nor to the Letters Patent Bench. Sale Ex.A-16 having been discarded by the learned Single Judge as well as by the Letters Patent Bench of the High Court and the Additional District Judge too having used it only in a limited way, as disclosed in his reasoning. We feel that sale Ex.A-16 should be totally ruled out from consideration because it was too distant in point of time having taken place 3-1/2 years after the date of notification. Having discarded the same the supporting foundation to maintain sale price at the rate of Rs.1,20,000 per acre either on the basis of sale instance Ex.A-23 or on the basis of award Ex.A-24 become shaky and open to ques- tion.
Now we have seen sales Ex.A-11 as well as Ex.A-23 are of very small areas and have taken place a year and a year and half respectively from the date of section 4 notifica- tion. Evidently they are at an advantageous position being on the G.T. Road as compared to the land under acquisition which has no access to the G.T.Road and is of a large area. These sales have as such no positive role to play. If at all, some role is due to sale Ex.A-11, which is closest in point of time, and distance wise more close to Malout town, and on account of its situation. This tells us that for a small plot at an advantageous position on the G.T. Road the rate was Rs. 96,000 per acre a year after the date of the notification under Saction