B. N. Kirpal J. ( 1 ) RULE D. B. ( 2 ) THE short question involved Is the rate of land in respect of thehouse which was constructed by the respondent in Safdarjang Develop-meat Area. The construction of the house commenced in August, 1981, according to the respondent, and, therefore, it is the market rate of land as on thatdate which has to be determined. ( 3 ) THE Assessor and Collector applied the rate of Rs. 1800 per sq. meter on the basis of land rates circulated by the Municipal Corporation in theyear 1987. The Additional District Judge, on an appeal filed by the respon-dent, applied the land rate of Rs. 940 on the basis of a circular which wasissued by the Delhi Development Authority. This circular was issued by thedda for the purpose of calculating the market rate for recovery of unearnedincrease in case of application for transfer or sale of the residential plot. ( 4 ) IT is clear that there is difference in the rates circulated by twogovernment agencies, namely, MCD and the DDA. Unfortunately neither in theassessment order and nor in the appellate order is there any reference to anyactual sale which has taken place near about the time when the constructioncommenced. The two circulars also do not indicate and give the details on thebasis of which the rates of land have been determined. ( 5 ) A division bench of our Court in Civil Writ No. 438/88 decided on 26/04/1990 came to the conclusion that where it was not apparent fromthe schedule rates in the said circulars as to how they were determined then theassessor and Collector should re-determined the market price of the land inquestion by regarding the circulars so issued merely as pleces of evidence. Applying the aforesaid ratio to the present case the two circulars issued, namely, oneby the Corporation and the other by the DDA are merely pieces of evidenceand the Additional District Judge instead of himself determining the rate to beapplied ought to have set aside the order of assessment and remanded the caseto the Assessor and Collector with the direction to determine the market priceof the land in accordance with law. One of the basis for arriving at the marketprice of land is by invoking the principles contained in Section 24 of the Landacquisition Act while determining the market price of land which is acquired byway of acquisition. The assessing authority should try and ascertain as to themarket rate of land on the basis of sale deed, auction prices etc. near about thetime when the construction began in the immediate or near vicinity of the landwhere it is situate. If this evidence which would be primary evidence, is notavailable, then reference and reliance can be placed on such circulars which areissued by various government departments. If the said circulars are contradictory, as they appear to be in the present case, then it would be the duty of theassessor and Collector to try and ascertain from those government departmentsthe basis on which the said government departments have fixed the land rates. ( 6 ) WE, therefore, allow this writ petition and modify the order dated 25/08/1989 of the Additional District Judge to the extent that instead of reliefgranted by him, we direct that the assessment order passed by the Assessorand Collector is set aside and the Assessor and Collector is directed to redetermine the rateable value in accordance with law keeping in view theobservations made in this behalf.