AMITAVA LALA, J. Since all the aforesaid first appeals are connected and have been heard analogously, the same are being decided by this common judgment and order having binding effect upon all the first appeals. 2. On 24th August, 1986 a notification under Section 4 (1) of the Land Acquisition Act, 1894 (hereinafter in short called as the act) was published in the newspaper for acquisition of 186-5-14 Bighas of land of Village Rasoolpur, Tehsil Dadri, District Ghaziabad for setting up a power plant of National Thermal Power Corporation (hereinafter in short called as N. T. P. C.) (a Government of India undertaking ). On 21st October, 1986 notification under Section 6 of the Act was published in the gazette. Possession of the acquired land was taken on 25th February, 1987. On 15th October, 1988 the Special Land Acquisition Officer (hereinafter in short called as the slao) on consideration of 22 sale-deeds executed between a period of three years from the date of notification under Section 4 (1) of the Act selected an exemplar one sale-deed under Serial No. 14 in the list measuring 0-1-17 Bigha of the same village pertaining to the acquired portion of the land at the rate of Rs. 9,189/- per Bigha. Since the land was bifurcated in five categories qua the circle rate, the compensation was accordingly determined applying the belting method. Thereafter, in terms of the Government order dated 7th March, 1987 the award as per the quality of land was given in five categories between Rs. 13,200/- per Bigha to Rs. 33,000/- per Bigha. Thereafter, on reference being made under Section 18 of the Act, by an order dated 24th December, 1992 the reference Court enhanced the compensation at a uniform rate of Rs. 30,000/- per Bigha relying on the sale-deed dated 21st May, 1986, being paper No. 14 Ga, sold at the rate of Rs. 48,840/- per Bigha making deduction of 30% into smallness of area. Approximately, the enhancement was made three times to what has been awarded by the SLAO. The said judgment is being challenged by means of the present appeal. The comparative chart of the sale-deeds relied upon by the Courts below are given hereunder : SLAO Reference Court Selected sale-deed (Paper No. 14) out of 22 sale-deeds for awarding the compensation between Rs. 13,000/- to Rs. 33,000/- depending upon quality of the land. The said judgment is being challenged by means of the present appeal. The comparative chart of the sale-deeds relied upon by the Courts below are given hereunder : SLAO Reference Court Selected sale-deed (Paper No. 14) out of 22 sale-deeds for awarding the compensation between Rs. 13,000/- to Rs. 33,000/- depending upon quality of the land. Sale-deeds filed by the claimants (7 in number) Sale-deeds filed by the N. T. P. C. (3 in number) 1. Sale-deed dated 21-5-86 (Paper No. 14 Ga) area 1-3-8 Bigha for sale- price Rs. 45,000/ -. 1. Sale- deed dated 11-3-85 (Paper No. 36 Ga) area 3-6-0 Bigha for sale-price Rs. 15,000/ -. 2. Sale-deed dated 4-8-86 (Paper No. 15 Ga) area 0-3-0 Bigha for sale-price Rs. 6,000/ -. 2. Sale-deed dated 31-10-85 (Paper No. 37 Ga) area 1-0-17 Bigha for sale-price Rs. 14,500/ -. 3. Sale-deed dated 7-1-1987 (Paper No. 17 Ga) area 450 sq. yard for sale-price Rs. 14,000/ -. 3. Sale- deed dated 31-10-85 (Paper No. 38 Ga) area 2-13-5 for sale-price Rs. 36,000/ -. 4. Sale-deed dated 31-1-1987 (Paper No. 17 Ga) area 739 sq. yard for sale-price Rs. 22,170/ -. 5. Sale-deed dated 29-8-86 (Paper No. 18 Ga) area 450 sq. yard for sale-price Rs. 9,000/ -. 6. Sale-deed dated 9-7-87 (Paper No. 19 Ga) area 380 sq. yard for sale-price Rs. 11,500/ -. 7. Sale-deed dated 30-12-89 (Paper No. 20 Ga) area 0-7-0 Bigha for sale-price Rs. 26,500/ -. 2. Before coming to the conclusion the oral evidences of both the contesting parties were taken into account. Learned Counsel appearing for N. T. P. C. contended before this Court that firstly the claimants have to discharge their burden of proof i. e. bona fide of the sale by producing vendor and vendee before the reference Court. He relied upon the judgment reported in 2004 (10) SCC 745 , Kiran Tandon v. Allahabad Development Authority & Anr. We find that the Supreme Court held that the Court of reference is really the original Court, wherein the claimants are the plaintiffs. The Court has to treat the reference as an original proceeding before it and determine the market value afresh on the basis of the material produced before it. We find that the Supreme Court held that the Court of reference is really the original Court, wherein the claimants are the plaintiffs. The Court has to treat the reference as an original proceeding before it and determine the market value afresh on the basis of the material produced before it. The claimant is in the position of a plaintiff, who has to show that the price offered for his land in the award is inadequate on the basis of the materials produced before it. The material produced and proved by the other side will also be taken into account for the purpose. 3. However, it was contended by the learned Counsel appearing for the N. T. P. C. that the sale-deeds showing less price than the acquired land had been produced by them, which were ignored. He contended that the sale-deed of the portion of land subject- matter of acquisition is the most relevant piece of evidence for assessing the market value. However, he contended that reference Court failed to appreciate that the belting method applied by the SLAO taking into consideration the different quality of land was justified in the facts of the present case and hence, providing compensation at a uniform rate was not justified. However, any submission to that extent is not acceptable by them since there is a determination of uniform rate of Rs. 50,000/- in respect of the land in question. Ultimately, the learned Counsel appearing for the N. T. P. C. contended before this Court that the reference Court also erred in making the lesser deduction on account of largeness of the area. 4. According to the claimants, the sale-deed dated 21st May, 1986 was recent and closest by the time to the date of notification dated 24th August, 1986 and is the best evidence for determination of market value. He relied upon the judgment reported in AIR 1989 SC 2051 , Mehta Ravindrarai Ajitrai (deceased by L. Rs.) & Ors. v. State of Gujarat, and contended that price fetched for similar lands with similar advantages and potentialities under bona fide transactions of sale at or about the time of the preliminary notification are the usual and, indeed the best, evidences of market value. He further said that the sale-deed was executed three months prior to the date of notification, then there was no probability of acquisition. He further said that the sale-deed was executed three months prior to the date of notification, then there was no probability of acquisition. There was no written notice of any kind nor the possession was taken prior to the date of notification. Hence, the sale was bona fide. The submission of N. T. P. C. is that the camp was established in the adjoining village in December, 1985. However, establishing of camp in the adjoining village does not necessarily mean that the villagers of Village Rasoolpur will have knowledge of the acquisition of the land in question. Such submission is based on surmises and conjectures. The sale-deed was proved by Udai Bir Singh, being the claimants witness, who was present and acquainted with the execution of the sale-deed. Court of reference rightly held on that score. Secondly, the SLAO has divided the land into five categories on the basis of the land revenue, which was not proper. Learned District Judge has rightly awarded flat rate. It is more rational. In AIR 1975 SC 1723 , The State of West Bengal v. Shyamapada etc. , it was held that the land of lower classification for revenue purposes fetches higher price in the market. Land of lower classification adjacent to commercial or industrial area fetches higher price. Classification for revenue purposes may not be the true criteria for determination of market value of the land. It has been submitted by the witness in support of the claimants in the reference Court that all the lands are equally productive and alike and has high yielding capacity. Hence, all the claimants are entitled to get same rate. The Court of reference relied upon several judgments including the judgments of the Supreme Court and came to a conclusion on that score. AIR 1982 SC 877 , Krapa Rangiah v. Special Deputy Collector, Land Acquisition, and LACC 1989 SC 1, Nand Ram v. State of Haryana, are relied upon. 5. The land is situated at a distance of about 4 Km. from Dadri Tehsil on Dadri-Pilkhua Road and is very fertile, irrigated by canal and tube-well and giving three crops i. e. wheat, sugarcane, vegetables, etc. and has high potentiality and chances of its development. The location of the land is an important test for determination of compensation. 5. The land is situated at a distance of about 4 Km. from Dadri Tehsil on Dadri-Pilkhua Road and is very fertile, irrigated by canal and tube-well and giving three crops i. e. wheat, sugarcane, vegetables, etc. and has high potentiality and chances of its development. The location of the land is an important test for determination of compensation. The land of Rasoolpur was acquired by notification dated 25th August, 1986 and the land of adjoining village Salarpur was also acquired by notification dated 29th August, 1986 by N. T. P. C. So far as Village Salarpur is concerned, the reference Court has awarded compensation at the rate of Rs. 75,000/- per Bigha vide order dated 15th February, 1999. Similarly, the land of adjoining Village Uncha Amirpur was acquired by N. T. P. C. by notifications dated 1st August, 1986, 24th August, 1986 and 29th August, 1986 and in reference an award of Rs. 43/- per square yard equivalent to Rs. 1,29,000/- per Bigha was given by an order dated 31st May, 2001. 6. Ultimately, it has been submitted that the claimants are entitled to get interest on solatium also. However, we find from the ratio of 2001 (45) ALR 397, Sunder v. Union of India, that interest is to be paid on aggregate compensation including the solatium amount. Splitting up of compensation amount for payment of interest under Section 34 of the Act is not contemplated. The claimants have been deprived of their land forever. Chances of development are very high. The reference Court wrongly deducted 30%, which could have been not more than 20% as each and every claimant had small area like 1, 2, 3 Bigha etc. and not the large area. Hence, deduction should be minimum. 7. According to us, the ratio of Supreme Court judgment does not speak that vendor and vendee are to be produced for the purpose of proving the sale although the initial burden of proof lies with the claimants. Supreme Court has categorically held that the materials are to be produced before the Court. Such materials by way of registered sale-deeds have been produced. Therefore, the same cannot be ignored. Supreme Court has categorically held that the materials are to be produced before the Court. Such materials by way of registered sale-deeds have been produced. Therefore, the same cannot be ignored. In AIR 2001 SC 1117 , Land Acquisition Officer and Mandal Revenue Officer v. V. Narasaiah, the Supreme Court while interpreting the provisions of Section 51-A of the Land Acquisition Act has held that after the introduction of the aforesaid provision certified copies of the exemplar sale-deeds can be considered as piece of evidence to determine compensation without examining the persons connected with the transaction mentioned therein. The aforesaid view has been followed by the Supreme Court in AIR 2001 SC 2532 , State of Haryana v. Ram Singh, and it has been laid down that it is not the law that a certified copy of a registered agreement for sale is inadmissible in evidence unless the parties to the document are examined to prove it as it would be contrary to Sections 77, 74 (2) and 76 of the Evidence Act and more specifically Section 51-A of the Land Acquisition Act. It is well-settled by now that if the value is fixed taking into account the sale-deed prior to notification but nearer to it, the same is to be treated as a best exemplar for fixation of price. It is also not the fact that the Court did not consider the materials of N. T. P. C. All were considered and the Court ultimately held at a price, which found appropriate in this case. It is far more evident when we find that in the case of land of adjacent villages the N. T. P. C. was directed for payment of compensation at the rate of Rs. 75,000/- per Bigha or Rs. 1,29,000/- per Bigha. Here even in this case the uniform rate of Rs. 50,000/- is not ignored by the N. T. P. C. in paying the same for the purpose of end of the dispute. In the present case, undisputedly the land has been acquired for setting up a power plant by the National Thermal Power Corporation. The land has not been acquired for any commercial or residential purposes which requires extensive development and providing of civic amenities. There appears to be no evidence to establish the extent of development required or the cost of such development. The land has not been acquired for any commercial or residential purposes which requires extensive development and providing of civic amenities. There appears to be no evidence to establish the extent of development required or the cost of such development. In AIR 1992 SC 2298 , Bhagwathula v. Special Tahsildar and L. A. Officer, Visakhapatnam Municipality, it has been observed that where the land is acquired for housing purposes and it is found that it is already developed and has all the civic amenities, no deduction should be made. In AIR 1993 SC 399 , A. R. Rangamannar Naidu v. Sub-Collector of Chidambaram, the Supreme Court depreciated the deduction made on the ground of constructing road and drainage when such improvement has already been made before the acquisition. Therefore, the scope is very limited and restricted only with regard to the deduction. Deduction is reasonably being made between 20-30%. We do not find any specific provision of law for making deduction from the market value on account of largeness in area or for development purposes, except for the law declared by the Courts. A welfare society cannot be doubly benefited by paying lesser amount of compensation by deducting development charges from the market value and at the same time by realizing cost of the development from the ultimate purchasers of the land. Therefore, it is not very desirable to deduct any sum. However, we do not hold any amount only on the basis of the exemplar of higher rate of different villages but also on the basis of the concession as given by the N. T. P. C. Thus, we say that deduction would not be made more than 20% in the place and instead of 30%, which has been held by the Court of reference. In case law declared otherwise, the land loosers will be able to get back the deducted amount with interest at the prevalent market rate of the period. Therefore, the Award is modified to that extent. N. T. P. C. is directed to pay the said sum at the earliest preferably within a period of two months from the date of communication of the order. 8. All the appeals are accordingly treated to be disposed of and are disposed of. This judgment and order will govern all the appeals. 9. However, no order is passed as to cost. Award modified. .