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    <title>2024 (4) TMI 1432 - Supreme Court</title>
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    <description>Land acquisition market value may be determined from comparable sale instances in neighbouring areas where no sale exemplars exist within the same revenue estate. Appropriate deductions must account for differences in the acquired land&#039;s location and characteristics. The valuation exercise treated the available evidence as the best material for assessing market value, and no additional material supported a higher valuation. The market values fixed by the High Court therefore remain applicable, with compensation to be deposited and disbursed according to law.</description>
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