solatium is
payable on that portion of land value based on
capitalization method of yielding rubber trees and
directed to compute balance amount payable under ... market value of land which were partly based on
capitalization method of the yielding rubber trees
for the planted area and partly based
appellant pleaded that the compensation should be fixed on the capitalization method based on the annual income from the properties as the sale deeds filed ... seek a different mode of valuation, when he did not seek capitalization method to be adopted either before the competent authority or before the lower
enhancement of compensation, 3 methods of valuation are
generally adopted namely opinion of experts, sales statistics
method and capitalization method. In the case on hand ... opinion that to consider this case, on
the basis of capitalization method, the claimant has not
produced any oral and documentary evidence
sixth
wherever the amount of compensation had been determined by
the method of capitalization. The respondents shall get
solatium 15% on the compensation computed ... actual or immediately prospective profits of the
lands acquired. Normally, the methods of capitalizing the
actual or immediately prospective profits or the rent
difference in the
potentialities of the two types of lands. The method of
capitalization is also one of the recognised methods which
is adopted ... ground rent as the basis for determination of market
value by capitalization method in recent years. It may
incidentally be mentioned that even that decision
granted compensation for
the fruit bearing trees on the basis of capitalization
method in addition to the market value of the land.
The Reference Court ... regarding the number of trees, their age,
yield, in particular where capitalization method is to be adopted to
determine the market value of the acquired
acquired or in the neighbourhood areas are available, question of adopting capitalization method for the purpose of valuation may not arise. However, when such evidence ... Court is left with no alternative than to adopt the method of capitalization and, for that purpose, it is necessary for the claimant to bring
Income Approach and
followed the DCF Method and the COCO Method. The rationale behind using
the DCF and COCO Methods are explained by KPMG at Page ... Company has adopted the Net Asset Value and the
Earning Capitalization Method to arrive at a fair value of each equity share of
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market value on the available
independent evidence on the basis of capitalization method as in
identical circumstances the Apex Court in its judgment ... methods stipulated by the Hon'ble
Supreme Court. The Reference Court adopts Expert Opinion
Method, Sales Statistics Method and Capitalisation of Income
Method
evidence. It is to be seen that only when the income
capitalization method is adopted for while assessing market value of
acquired lands, no separate ... only to avoid double valuation. The rationale is
that the income capitalization method determines a composite market
value of the entire income-generating asset based
