Judgment :- This appeal has been preferred against the judgment and decree made in L.A.O.P.No.39 of 1987 dated 14.02.1994 on the file of Land Acquisition Tribunal/Court of Subordinate Judge, Tirupathur. 2.The appellant herein was the referring officer before the Land Acquisition Tribunal. It is an admitted fact that the land in S.No.39/2A, an extent of 2.37 acres at Ennore Village, Tirupathur, was acquired by the appellant herein for the purpose of establishing an electrical Sub Station. For the aforesaid land, the land acquisition officer fixed the total market value at Rs.16,304.80 to be paid with 12% additional amount 30% solatium an interest. The respondent had received the amount under protest and at his request it was referred under Section 18 of the Land Acquisition Act. 3. Before the land acquisition Tribunal, the reference was tried along with similar matters and the respondent claimant herein was examined as C.W.1 and on the side of the claimant Exs.A1 to A3 were marked. On the side of the appellant herein, the Land Acquisition Officer was examined as R.W.1, copy of the sale deed dated 31.03.1981 was marked as Ex.R1, apart from the copy of the Sales Statistics Register, Ex.R2. The topo sketch showing the acquired land and the other lands was marked as Ex.R3. The Land Acquisition Tribunal considering the oral and documentary evidence, has fixed the market value of the acquired land, at Rs.1,040/-per cent to be paid along with 12% additional amount 30% solatium and interest as per Section 23 of the Land Acquisition Act. Aggrieved by which, this appeal has been preferred by the Referring Officer. 4. Learned counsel appearing for the appellants contended that the Tribunal has awarded an exorbitant amount of compensation. But on the contrary Mr.T.R.Rajaraman, learned counsel appearing for the respondent/claimant, contended that only a meger amount of compensation was awarded by the Land Acquisition Tribunal. It is not in dispute that Ex.A1 is the Sale Deed relating to a similarly placed land in S.No.171/1A and S.No.172 of the said village and the extent was 2.22 acres. Based on the sale deed, the Tribunal calculated the market value of the land per cent at Rs.1,300/-out of which Rs.260/- was deducted towards developmental charges and ultimately the market value of the acquired land was computed at Rs.1,040/-per cent. Based on the sale deed, the Tribunal calculated the market value of the land per cent at Rs.1,300/-out of which Rs.260/- was deducted towards developmental charges and ultimately the market value of the acquired land was computed at Rs.1,040/-per cent. As contended by the learned counsel for the respondent, and as per the findings of the Court below an extent of land sold under Ex.A7 was 2.22 acres on the date of sale deed i.e. on 010. 1991 though the date of notification under Section 4(1) of the Land Acquisition Act was 02.06.1982. Hence, there will be no deduction in the market value on the basis of Ex.A1. It is not in dispute that a similar appeal arising out of common judgment rendered by the Tribunal on 14.02.1994 was preferred by the referring officer in A.S.No.850 of 1994, wherein the impugned judgment was confirmed and the appeal was dismissed, by this Court. 5. In the instant case, it is not in dispute that the acquired land and the land described in Ex.A1 are similarly placed lands abutting the national highways. Similarly, nearby the acquired land there are residential houses and one Saravana Cinema Theatre. Considering all these aspects the land acquisition Tribunal has decided the market value of the acquired land at Rs.1,040/-per cent based on the evidence available on record, after deducting 20% of the value towards developmental expenses. 6. Hence, I could find no error or infirmity in the judgment and decree rendered by the Court below so as to warrant any interference by this Court. In the result, confirming the judgment and decree passed by the Land Acquisition Tribunal, the appeal is dismissed. However, there shall be no orders as to the costs.