In Brief
The Union of India challenged a High Court judgment that enhanced compensation for land acquired for a railway line. The Reference Court valued the land at Rs.21,29,600 per acre and deducted 50% for development costs, while the High Court reduced this deduction to 25%, increasing compensation to Rs.15,97,200 per acre. The Supreme Court upheld the Reference Court's 50% deduction, reasoning that the acquired land was a large undeveloped parcel (101 acres), while the comparable sale deed concerned a tiny plot (19 guntas) with distinct advantages absent in the acquired land. The High Court had not provided cogent reasons for changing the deduction percentage. The Court allowed the appeal and restored the Reference Court's award of Rs.10,64,800 per acre.</summary_100> </invoke>
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