In Brief
The Supreme Court held that circle rates set for stamp duty purposes cannot be the sole basis for determining market value in land acquisition compensation. While circle rates may be relevant evidence if scientifically determined by statutory expert committees following prescribed procedures, courts cannot force the government to adopt them as mandatory criteria. Market value must be determined individually in each case using objective criteria, considering the nature and situation of the land. Parties may adduce evidence to challenge presumptions from circle rates. The Court set aside the High Court's judgment and remitted the matters for fresh consideration with permission to adduce additional evidence."
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