TaxTMI 
TaxTMI 
1996 (12) TMI 418
X X X X Extracts X X X X
X X X X Extracts X X X X
.... JUDGMENT 1. We have heard learned Counsel on both sides. These appeals by special leave arise from the judgment of the Gujarat High Court, made on September 22, 1995 in FA. Nos. 2532- 2549/95. 2. A total extent of 68 hectares 62.5 sq. mts. of land was acquired for irrigation scheme by publication of the notification under Section 4(1) of the Land Acquisition Act, 1894 (1 of 1894) (for short, t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nesses came to be examined in proof of the yield of the acquired lands. One of the witnesses was the Sarpanch of the village and his evidence was accepted. The Reference Court also found that the witnesses exaggerated the yield. On that basis, it determined the market value after deducting 1/3 towards prices at Rs. 325 per acre. It would be common knowledge that expenditure would be involved in ra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e oral evidence of the witnesses on that ground alone. The court has statutory duty to the society to subject the oral evidence to great scrutiny, applying the test of normal prudent man, i.e., whether he would be willing to purchase the land at the rates proposed by the Court. On the touch stone of this, the Court should evaluate the evidence objectively and dispassionately and reach a finding on....