VENKATACHALA, J. ( 1 ) SPECIAL Land Acquisition Officer. Upper Krishna Project, Narayanapur (the L. A. O. , for short), has preferred under Section 54 (1) of the Land Acquisition Act, 1894 ('the Act' for short), these appeals M. F. As. Nos. 1141/85, 879/15, 771/85 and 1208/85 questioning the enhanced compensation awarded by the common award and separate decrees dated 22-9 1984 in L. A. C. Nos. 173 to 176 of 1983 respectively of the Court of Principal Civil Judge at Bijapur ('the Civil judge' for short ). ( 2 ) SEVERAL extents of agricultural lands of Bangargund village in Muddebihal Taluk, Bijapur district, ware acquired for the submergence of Narayanpur Resarvoir Upper Krishna Project, pursuant to the preliminary notification under Section 4 (0) of the Act, published in the Karnataka gazette dated 30 11-1978. By his awards made under Section 11 of the Act, the L. A. O. categorised the acquired dry lands assessed to revenue ranging from Re. 1-22 Ps. to Re. 1-84 ps. . . as 'good type' ; ranging from Re, 0-61 Ps. to Re. 1-21 Ps. , as 'medium type'; and ranging from Re. 0-01 P. to Re. 0-60 Ps. , as 'inferior type' and determined their par acre market value at rs. 3,290-00, Rs. 2,600-00 and Rs. 1,890-00 respectively, adopting the capitalisation of net income method. But, he made marginal variations in the market value of the said lands on the basis of their location. However, while he determined the market value of the irrigated lands at rs. 4,450-00 per acre he did not give any value for 'kharab ' lands. He added to the market value of the lands solatium at 15%. ( 3 ) CLAIMANTS sought references under Section 18 of the Act to the Learned Civil Judge seeking enhanced compensation. The learned Civil Judge, who registered the said references as L. A. C. Mos. 173 to 176 or 1983 recorded common evidence in them and decided them by a common award and separate decrees. The learned Civil Judge in his common award following capitalisation of net income method, enhanced the market value of 'good type' of lands to Rs. 6,400-00 per acre, ' medium type ' of lands to Rs. 6,000-00 per acre, 'inferior type' of lands to Rs. 5,500-00 per acre,'irrigated' lands to Rs. 11000-00 per acre and 'kharab' lands to Rs. 40-00 pre acre. 6,400-00 per acre, ' medium type ' of lands to Rs. 6,000-00 per acre, 'inferior type' of lands to Rs. 5,500-00 per acre,'irrigated' lands to Rs. 11000-00 per acre and 'kharab' lands to Rs. 40-00 pre acre. He added 15% solatium on the enhanced compensation and interest thereon at 5% per annum from the date of taking possession of the lands till the date of payment. ( 4 ) IN these appeals of the L A. O. , while the enhanced compensation awarded by the learned civil. Judge is questioned, on behalf of the respondents-- claimants, grant of benefits conferred under Sections 23 (1a), 23 (2) and 28 of the Act as amended by Central Act No. 68/84, is sought. ( 5 ) WE shall first deal with the determination of the market value of the lands made by the learned civil Judge. ( 6 ) DETERMINATION of the market value of 'good type' of dry lands has been made by the learned civil Judge by adopting the method of capitalisation of net income, in that. neither the evidence of sale of similar lands at about the time of preliminary notification under Section 4 (1) of the Act nor the evidence of experts had been adduced by either of the parties. Thereafter the market value of 'medium type' of dry lands and 'inferior type' of dry lands has been proportionately reduced. However, the market value of the 'irrigated' lands, has teen determined by treating them as lands yielding two main crops in an year and the market value of the kharab land is fixed at rs. 40. 00 per acre. ( 7 ) THE Learned Civil Judge did not accept the estimate of the L. A. O. relating to annual yield of dry lands of 'good type' to be three quintals of rabi jowar per acre or 175 K. Gs. of rabi cotton per acre in an year, as, in his view, the estimate of such yield was too low. He has also refused to accept the annual yield of rabi jowar as 8 to 9 quintals per acre or rabi cotton as 4 to 5 quintals per acre of 'good type' of dry lands, as claimed by the claimants on the basis of a photostat copy of the yield report said to have been issued by the Assistant Director of Agriculture, Muddebihal, for want of proper proof. However, the Learned Civil Judge, obviously taking a perspective view of the evidence, has concluded that 'good type' of dry lands could be regarded as capable of yielding annually 6 quintals of jowar or 4 quintals of cotton per acre. No doubt, the annual yield so arrived at by the Learned Civil Judge is a probable yield. But, in the nature of things, particularly when there is no clinching evidence adduced either by the L. A. O. or by the claimants with regard to the accurate annual yield of such lands, the estimate of yield made by the Learned Civil Judge, who can be credited with the knowledge of prevailing local conditions, cannot be brushed aside as being high, unless such estimate is shown to be unrelated to the realities of the situation. Though it was argued for the L. A. O. that the figures relating to yield are on the higher side, we were not shown any material in-support thereto. Hence, we accept the conclusion of the Learned Civil Judge relating to annual yield from 'good type' of dry lands. The rate of cotton as Rs. 300/-per quintal and the rate of jowar as Rs. 160/- per quintal taken by the learned Civil Judge for arriving at the gross income from the 'good type' of one acre of dry land for two years, were not disputed. Such gross income comes to Rs. 2,160-00. If 50 per cent out of that gross income is deducted towards costs of cultivation, the net income for two years from such lands, comes to Rs. 1,080-00. Net income for one year from one acre comes to Rs. 540-00. If this net income is capitalised with the undisputed multiplier of 10, the capitalised value of one acre of such land comes to Rs. 5,400-00. On behalf of the L. A. O. it was not disputed that on the basis of the said data and adopting the capitalisation of net income method, the value of 'good type' of dry lands could have been fixed at Rs. 5,400-00 per acre by the Learned Civil Judge. 5,400-00. On behalf of the L. A. O. it was not disputed that on the basis of the said data and adopting the capitalisation of net income method, the value of 'good type' of dry lands could have been fixed at Rs. 5,400-00 per acre by the Learned Civil Judge. But, what was very strongly contended on behalf of the L. A. O. was that the Learned Civil Judge was wrong in adding to the annual net income of principal crop from an acre of land, one third, of that income as the value of subsidiary crop supposed to have grown therein and on that basis determining the market value of 'good type' of dry lands at Rs. 6,400-00 per acre. We find substance in this contention. ( 8 ) THIS Court has consistently refused to add to the income derived from main crop in the land income from subsidiary crops unless there is very cogent and acceptable evidence thereto. A division Bench of this Court in Special Land Acquisition Officer, Davangere v. Kotriah, 1976 (2) klj 318 has held that in the absence of material on record as to the actual cost of cultivation, this Court as a rough and ready measure, with a view to avoiding remand of the cases treated 50% of the gross income as not income from the principal crop ignoring the yield from the subsidiary crops. In a recent decision of a Division Bench of this Court in M. F. A. No. 551/83 and connected appeals, decided on 3rd December, 1985, ILR 1986 KAR 340 while repelling a contention raised on behalf of the claimants as to the need to add the value of subsidiary crops in a land to the value of main crop grown therein, it is observed thus : "the Learned Advocates for the claimants submitted that the subsidiary crops, like, green grass, sun-flower, tur and other things should be also taken into consideration It is a matter of common knowledge that such subsidiary crops arise only when jowar is raised and such subsidiary crops will not be raised when ground-nut and cotton are grown. If the subsidiary crop is grown along with jowar, the yield of jowar itself would diminish to some extent because the subsidiary crop also would exhaust or eat away some strength from the soil. Subsidiary crop also would require some space to grow and survive. If the subsidiary crop is grown along with jowar, the yield of jowar itself would diminish to some extent because the subsidiary crop also would exhaust or eat away some strength from the soil. Subsidiary crop also would require some space to grow and survive. Therefore, taking into consideration all these aspects, we are not inclined to take into consideration the subsidiary crops, the yield of which also would be extremely low. " when we come to the present cases, admittedly, no credit worthy evidence is adduced by the claimants regarding the income from the subsidiary crops. Hence, we are not left in doubt that the learned Civil Judge should not have added the value of the subsidiary crops to the value of main crop to form the basis of annual income of an acre of land in determining the market value of such land by adoption of the method of capitalisation of not income. ( 9 ) HOWEVER, it was argued by the Learned Counsel for the claimants that when a Division Bench of this Court in M. F. A. No. 2806/84 decided on 10th January 1986, Addl. Spl. L. A. O. v. Naiker has fixed the market value of dry land similar to the 'good type' of lands concerned in the present cases at Rs. 5,700-00 per acre, it would be just and fair to fix their market value also at Rs. 5,700-00 per acre particularly when the land concerned in that appeal (M. F. A. No. 2806/84), addl. Spl. L. A. O. v. Naiker is similar to the 'good type' of lands concerned in the present appeals and is of the neighbouring village of the saint Taluk and had been acquired at about the same time and for the same purpose. The argument of the learned Counsel for the claimants, merits acceptance. ( 10 ) THE awards of the L. A. O. disclose that agricultural lands of Muddebihal Taluk lying on either Bank of Krishna river have been acquired for submersion in Narayanapur Reservoir under diverse preliminary notifications published at about the same time. Soil of those lands, cropping pattern in them, rainfall received by them are admittedly not different. Classification of lands made in those awards as also in the awards of the learned Civil Judge, is principally based on their revenue assessment. Soil of those lands, cropping pattern in them, rainfall received by them are admittedly not different. Classification of lands made in those awards as also in the awards of the learned Civil Judge, is principally based on their revenue assessment. It was submitted by learned Counsel appearing on both sides and very rightly, that each category of 'good type' of dry lands, 'medium type" of dry lands, 'inferior type' of dry lands, and 'irrigated' lands in the entire Muddebihal Taluk could be regarded as those possessing common features and consequently each category of lands should be valued alike even if situated in different villages of the same Taluk so as to achieve uniformity and certainty, keeping in view the interests of both the general body of claimants and the State unless there is evidence of special value of the lands concerned needing deviation. The difference between the amount of Rs. 5,400-00 determined as the market value of 'good type' of dry lands in the present appeals and Rs. 5,700-00 determined as the market value of 'good type' of dry lands in m. F. A. No. 2806/843 is hardly Rs. 300-00 and is only marginal. When a Court determines the market value of agricultural lands by having recourse to the method of capitalisation of net income as a last resort on the basis of data comprised of several components brought into existence sometimes involving an element of guess work on its part, result may not always be one and the same. Keeping these aspects in view, we consider it not only just and proper but also fair to raise the market value of the 'good type' of dry lands concerned in the present appeals, which according to us could have been evaluated by the learned Civil Judge at Rs. 5,400-00 per acre to Rs. 5,700-00 per acre so as to bring it on par with the value of similar land fixed in the judgment of this Court in M. F. A. No. 2806/843. Hence the market value of 'good type' of dry lands determined by the learned Civil Judge at the rate of Rs. 6,400-00 per acre is reduced to Rs. 5,700-00 par acre. ( 11 ) IN so far as the 'medium type' of dry lands and 'inferior type' of dry lands are concerned, it was not disputed, they are to be, as nearly as possible, proportionately reduced. 6,400-00 per acre is reduced to Rs. 5,700-00 par acre. ( 11 ) IN so far as the 'medium type' of dry lands and 'inferior type' of dry lands are concerned, it was not disputed, they are to be, as nearly as possible, proportionately reduced. Consequently, on a broad consensus of learned Counsel, we reduce the market value of 'medium type' of lands from Rs. 6,000-00 per acre to Rs. 5,350-00 per acre and that of 'inferior type' of dry lands from 5,500-00 per acre to Rs. 5,000-00 per acre. There is no good reason for us to reduce the market value of 'kharab' laud fixed at Rs. 40-00 per acre. ( 12 ) THEN we come to the market value of 'irrigated land'. Its market value has been determined by the L. A. O. at Rs. 4,450-00 per acre, while the learned Civil Judge has determined its market value at Rs. 11,000-00 per acre. For fixing the market value of this land at Rs. 11,000 per acre, the learned Civil Judge has proceeded solely on the basis that the irrigated land could be treated as the land yielding two main crops in an year and of equal value. This Court has pointed out in several cases that the second crop to be grown on a land in an year, will not give the same yield as that of the first crop and for this reason, the yield of the second crop could be taken as one half of the yield of the first crop. Though certain lands concerned in the present appeals are regarded as irrigated lands on the basis of what has been said in his awards by the L. A. O. of his impressions on the local inspection or on ipse dixit evidence of claimants given thereto, there is no satisfactory material produced in the cases as regards either the actual sources of their irrigation or their adequacy. In this state of things, we consider that the learned Civil Judge was wrong fin proceeding on the basis that wherever there are irrigated lands, they could be regarded as invariably yielding every year two main crops of the same value. In this state of things, we consider that the learned Civil Judge was wrong fin proceeding on the basis that wherever there are irrigated lands, they could be regarded as invariably yielding every year two main crops of the same value. It is not without significance that this Court in M. F. A. No. 2806 of 19843 while dealing with the exhorbitant claims made relating to yield from lands of Muddebihal Taluk in Bijapur District has observed thus : ". . . . . . . . . . . . . . . . . . . . if this be the yield which a person gets in Bijapur District, there will not be any famine at all in the country. This District is proverbially drought-stricken area Therefore, the trial Court rightly refused to accept the evidence of the claimant regarding the yield. " for 'good type' of dry land yielding one principal crop of jowar or cotton in alternate years, we have fixed the market value at Rs. 5,700-00 per acre. If the yield from irrigated land is one and a half times the yield of 'good type' of dry lands the market value of the irrigated land works out to rs. 8,550-00 which could be rounded off to Rs. 8. 600-00. Hence we reduce the market value of the irrigated lands determined by the learned Civil Judge at Rs. 11,000-00 per acre, to Rs. . 8,600-00 per acre. ( 13 ) WE shall now take up the question of entitlement of benefits by the claimants under Section 23 (1a), 23 (2) and 28 of the Act as amended by Central Act No. 68/84. ( 14 ) IN Special Land Acquisition Officer v. Sannagopala Gowda, ILR 1986 KAR 848 a Full bench of this Court has ruled that in Land acquisition appeals pending decision by this Court, an amount calculated at the rate of 12% per annum on the market value of the land for the period referred to in Subsection (1a) of Section 23 shall be given. ( 15 ) IN Bhag Singh v. Union Territory of Chandigarh, AIR1985 SC 1576 , 1985 (2 ) SCALE246 , (1985 )3 SCC737 , [1985 ]supp2 SCR949 , 1985 (17 )UJ910 (SC ) the supreme Court has ruled that the claimants in land acquisition appeals pending in the High court, shall be entitled to 30% of solatium on the market value of the land instead of 15% and they would also be entitled to the interest on the enhanced amount of compensation as provided in Section 28 of the Act as stands amended. Hence we grant the above benefits to the claimants in the present appeals as sought on their behalf. ( 16 ) IN the result, we allow these appeals partly and in modification of the common award and separate decrees made by the Learned Civil Judge, reduce the market value of the lands fixed by the Learned Civil Judge at Rs. 6400-00 per acre, to Rs. 5 700-00 per acre ; reduce the market value of the lands fixed by the Learned Civil Judge at Rs. 6,000-00 per acre, to Rs. 5,350-00 per acre ; reduce the market value of the lands fixed by the Learned Civil Judge at Rs. 5,500-00, to rs. 5,000-00 per acre ; and reduce the market value of the irrigated lands fixed by the Learned civil Judge at Rs. 11,000-00, to Rs. 8,600-00 per acre and maintain the market value of kharab land fixed at Rs. 40-00 per acre by the Learned Civil Judge. ( 17 ) HOWEVER, we award solatium on the market value of the acquired lands at 30% instead of 15% and further award the amount at 12% par annum on the market value of the lands from the date of publication of Section 4 (1) Notification till the date of award of the L. A. O. or the date of taking possession of the land, whichever is earlier, excluding the period, if any, during which the acquisition proceedings had bean held up on account of any stay or injunction order of a Court. We also award interest at the rate of 9% per annum on the enhanced compensation from the date of taking possession of the land till the date of payment of such enhanced compensation into court, but where enhanced compensation has remained unpaid beyond one year, interest on such unpaid enhanced compensation shall be at 15% per annum from the date of expiry of that one year. ( 18 ) COURT Fees on excess solatium awarded by this Court shall be paid by the respondents claimants within two months from today so as to enable the Registry of this Court to draw up a decree in terms of this Judgment.