(A) Land Acquisition Act (1 of 1894) , S.23— Market value - Determination - In earlier round of litigation, without relying on Circular providing for floor rates , Supreme Court directed that evidence be tendered by parties before Reference Court so as to make said evidence the basis for fresh determination - Sale exemplars were brought on record to aid Court to determine market value - Despite same, High Court merely relied on Circular providing for floor rates to determine market value - Order of High Court unjustified. AIROnline 2021 P and H 631-Reversed (Para 9) (B) Land Acquisition Act (1 of 1894) , S.23— Market value - Determination - Appellants /land losers were claiming compensation for smaller lands - Lands were within boundaries of Municipal Corporation - Award passed by LAO showed that no crops were standing on land - When smaller lands were available, same would be used for urban development and not for agricultural purpose - Hence reliance on sale deeds of large extent of agricultural land, would not be justified unless there was further evidence to demonstrate that nature of lands sold under said sale deeds and lands notified were comparable to each other - Though reason assigned by Reference Court was not appropriate, ....