https://www.taxtmi.com/caselaws?id=157894 In land acquisition valuation, enhancement of compensation must be based on reliable comparable sales and other acceptable evidence showing that the award is inadequate. The claimants bear the burden of proving entitlement to higher compensation, and that burden is not discharged by reliance on non-comparable or unreliable sale instances, especially where the acquired lands are agricultural and lack developed amenities. The assessment of market value involves judgment, and appellate interference is not justified unless there is misapplication of principle. On the facts noted, the High Court was right in restoring the Land Acquisition Officer's award and refusing enhancement. en-us Fri, 17 Aug 2007 00:00:00 +0530 Thu, 05 Jun 2014 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157894 In land acquisition valuation, enhancement of compensation must be based on reliable comparable sales and other acceptable evidence showing that the award is inadequate. The claimants bear the burden of proving entitlement to higher compensation, and that burden is not discharged by reliance on non-comparable or unreliable sale instances, especially where the acquired lands are agricultural and lack developed amenities. The assessment of market value involves judgment, and appellate interference is not justified unless there is misapplication of principle. On the facts noted, the High Court was right in restoring the Land Acquisition Officer's award and refusing enhancement. Case-Laws Indian Laws Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157894