https://www.taxtmi.com/caselaws?id=303171 Compensation for acquired land and fruit-bearing trees cannot be valued separately in a way that results in double assessment of the land's worth. Where market value is determined on a yield basis, a suitable multiplier must be applied; the text notes an 8-year multiplier for fruit-bearing trees and a 12-year multiplier for agricultural land. It also states that the High Court enhanced compensation without correcting the valuation method or the multiplier adopted by the Collector, and that further enhancement on the basis of price index was unjustified. The reference court's award was restored and the High Court's enhancement was set aside. en-us Wed, 18 Jan 1995 00:00:00 +0530 Thu, 07 Jul 2022 11:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303171 Compensation for acquired land and fruit-bearing trees cannot be valued separately in a way that results in double assessment of the land's worth. Where market value is determined on a yield basis, a suitable multiplier must be applied; the text notes an 8-year multiplier for fruit-bearing trees and a 12-year multiplier for agricultural land. It also states that the High Court enhanced compensation without correcting the valuation method or the multiplier adopted by the Collector, and that further enhancement on the basis of price index was unjustified. The reference court's award was restored and the High Court's enhancement was set aside. Case-Laws Indian Laws Wed, 18 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303171