Land Acquisition Act, 1894: Comparable sale – Land admeasuring 1.80 acres situated in village Anniyalam, Denkanikottai Taluk, District Dharamapuri, Tamil Nadu was proposed for acquisition – s.4 Notification was published on 27.09.1990/11.01.1991 – s.6 declaration was published on 12.12.1991 – Collector assessed compensation of said land at Rs.16000/- per acre – Reference court assessed market value at Rs. 2183.33 per cent relying upon the document/sale deed dated 11.01.1990 executed by the land owner himself by which the land suitable for construction of the houses and situated very close to the village Anniyalam was sold at Rs. 2977 per cent – High Court partly allowed the appeal and assessed compensation at Rs. 232.45 per cent – Aggrieved, original owner/claimant filed instant appeal – Whether the land owners are entitled to the enhanced amount of compensation relying upon the document dated 11.01.1990 executed by the land owner himself by which the land admeasuring 5 1⁄2 cent was sold for Rs.2977 per cent – Held: It is true that sale deed dated 11.01.1990 cannot be discarded solely on the ground that it was executed by the land owner in favour of his relative as nothing is on record that at the time when sale deed dated 11.01.1990 was executed the parties were aware that the land in question was going to be acquired in the nearby future – In absence of any comparable sale instances one has to consider sale deed dated 11.01.1990 – Even otherwise, sale deed dated 11.01.1990 can be said to be comparable instance having regard to the proximity from time angle as well as proximity from situation angle – However, at the same time one cannot lose sight of the fact that the sale deed dated 11.01.1990 was for the small parcel of the land i.e. 5 1⁄2 cent only – In given case even a sale deed of comparable sales of small areas also can be considered by giving suitable deductions while fixingmarket value – Therefore, considering the fact that sale deed dated 11.01.1990 was executed for sale consideration of Rs.16,375/- for 5 1⁄2 cent which comes to Rs.2977 per cent and after deducting 60% (in the peculiar facts and circumstances of the case) the market value can be determined at Rs.1191 per cent – Appellant-original claimant-land owner shall be entitled compensation for the land acquired at Rs.1191 per cent with all other statutory benefits.