JUDGMENT : P.K. Patra, J. - This is an appeal u/s 54 of the Land Acquisition Act, 1894 (hereinafter referred to as "the Act") challenging the award dated 15.12.1993 of the learned Subordinate Judge, Angul in L. A. Misc. Case No. 19 of 1986 on a reference u/s 18 of the Act. 2. The facts leading to this appeal are as follows : The State of Orissa acquired different kinds of land for the purpose of National Aluminium Company Project issuing a notification u/s 4(1) of the Act dated 10.7.1981. The Land Acquisition Officer awarded compensation at the rate of Rs. 12,500.00 per acre of all varieties of land and the claimants received the awarded amounts under protest. They requested the Land Acquisition Officer to make a reference u/s 18 of the Act to court and out of several references, the learned Subordinate Judge, Angul disposed of thirty-two references by a common judgment in L. A. Misc. Case No. 52 of 1986 as per a decision of the Supreme Court reported in III 1992 SCC 40 (Premraj v. Union of India). The award of the Land Acquisition Officer at the rate of Rs. 12,500.00 per acre of all varieties of land has been enhanced to Rs. 30,000.00 per acre of land adjoining road and Rs. 25,000.00 per acre of other lands. 3. Shri Sangram Das, Addl. Standing Counsel appearing for the appellant was heard at length at none appeared for the respondents. Shri Das placed reliance on the decision reported in 91 (2001) CLT 1 (The Executive Director v. Sarat Chandra Bisoi ana another) contending that the present case will be guided by the said decision of the Apex Court. As in the present case, in early eighties large tracks of land were acquired in the State of Orissa by invoking the provisions of the Act for establishing an aluminium smelter plant and other ancillary industries, civil township and supporting services. The Land Acquisition Officer made an award accepting the rates suggested by the Collector, i.e. Rs. 22,000.00 per acre of Sarad Dofasali (Fertile cultivated land) and Rs. 12,500.00 per acre of Taila (barren) lands, modifying his earlier award of compensation at the rates of Rs. 12,500.00 per acre of the first variety land and Rs. 7,500.00 per acre of the second variety land. 22,000.00 per acre of Sarad Dofasali (Fertile cultivated land) and Rs. 12,500.00 per acre of Taila (barren) lands, modifying his earlier award of compensation at the rates of Rs. 12,500.00 per acre of the first variety land and Rs. 7,500.00 per acre of the second variety land. On a reference u/s 18 of the Act, the Subordinate Judge, Angul awarded compensation at he rates of Rs. 40,000.00 per acre of Sarad land and Rs. 30,000.00 per acre of Taila land since there was no evidence adduced by the parties as to contemporaneous transactions of lands of Sarad variety for which capitalisation method of determining the value was passed on the net annual yield of the lands. The Subordinate Judge determined the net yield of Sarad variety of land at the rate of Rs. 2,000.00 per acre and by capitalising the same applying a multiplier of 20', determined the value of the land at Rs. 40,000.00 per acre. For determining the value of Taila variety lands, inference was drawn from the evidence as to transactions of sale of lands'of that variety adduced by the parties. Being aggrieved by the said award of the Subordinate Judge, the appellant preferred appeal' in the High Court. The High Court upheld the assessment of annual yield of Sarad lands as found by the trial court and the learned Single Judge of this Court was of the opinion that the multiplier 20' as applied by the court below was on the higher side and held that multiplier of 16' was to be applied. Accordingly, the value of Sarad lands was determined at Rs. 32,000.00 per acre. With regard to Taila lands, the learned Single Judge was of the view that the rate of Rs. 30,000.00 per acre determined by the trial court could not be applied uniformly to all the lands acquired and hence adopted belting system by capitalising Taila variety of lands into three categories : (i) land near the National Highway : (ii) land by the side of the Gram Panchayat road; and other such lands which are not road-side lands. The learned Smgle Judge determined the rates of the above categories of Taila lands at the rates of Rs. 35,000.00, Rs. 30,000.00 and Rs. 25,000.00 per acre respectively. The learned Smgle Judge determined the rates of the above categories of Taila lands at the rates of Rs. 35,000.00, Rs. 30,000.00 and Rs. 25,000.00 per acre respectively. Having so determined, the learned Single Judge found that several pieces of land be'longing to different land owners needed to be categorised and as satisfactory evidence in that regard was not available on record, remanded the case to the trial court for holding a further enquiry so as to determine into which out of the above three categories of Taila land, the acquired pieces of land fell. Being aggrieved by the said judgment, NALCO, for whose benefit the land acquisition had taken place, went in appeal-to the Supreme Court. The Apex Court has determined the rates at which compensation is to be calculated in respect of Taila lands, i.e. Rs. 27,000.00, Rs. 22,500.00 and Rs. 18,000.00 respectively for the three categories, in place of Rs. 35,000.00, Rs. 30,000.00 and Rs. 25,000.00 as fixed by the High Court. 4. In the present case, the learned Subordinate Judge has fixed the rates of compensation payable to the land owners in accordance with the decision of this Court in F.A. Nos. 287 and 326 of 1990 which was under challenge in the Apex Court in the case referred to above. Therefore, the Land Acquisition Officer has to pay compensation to the land owners at the rates determined by the Apex Court. In the case at hand, Ac. 1.48 decimals of Patita variety land (fallow land) appertaining to plot No. 1883 of Khata No. 593 of village Kulada in the erstwhile subdivision of Angul under Dhenkanal district has been acquired and the learned Subordinate Judge has fixed the compensation at Rs. 37,000.00 for the entire land in accordance with the rate determined by the High Court, i.e. Rs. 25,000.00 per acre. But it is found that in the petition u/s 18 of the Act the claimants have stated that the lands in question are situated near the National Highway and as such it will be within the first category of Taila lands. In other words, compensation at the rate of Rs. 27,000.00 per acre is payable to the claimants in accordance with the decision of the Apex Court. The impugned order of the learned Subordinate Judge is to be modified accordingly. 5. In the result, the First Appeal is disposed of. In other words, compensation at the rate of Rs. 27,000.00 per acre is payable to the claimants in accordance with the decision of the Apex Court. The impugned order of the learned Subordinate Judge is to be modified accordingly. 5. In the result, the First Appeal is disposed of. The impugned judgment of the learned Subordinate Judge, Angul dated 30.11.1993 is modified to the extent that compensation at the rate of Rs. 27,000.00 per acre is payable to the claimants in this case. There will be no order as to costs.