JUDGMENT : G. Narendar, J. The appellants are the land losers who are before this Court seeking enhancement of the market value as against the sum awarded by the Reference Court in LAC No. 38/2009. 2. The appellants were the owners of the land bearing Sy. Nos. 732/2B, 732/5 measuring 28 guntas. The lands in question were acquired under the notification dated 03.11.2005 and the award was passed on 20.05.2008. The appellants had filed an application under Section 18 of the Land Acquisition Act seeking reference for consideration of the enhancement of the market value. The matter had been referred to the Court of the Senior Civil Judge, Basavana Bagewadi, wherein it was registered as LAC No. 38/2009. The said reference petition was clubbed with other reference petitions and by a common judgment, the Reference Court has enhanced the market value to Rs.1,85,250/- per acre. The appellants claiming to be aggrieved are before this Court seeking further enhancement of the market value. 3. The extent of the lands acquired and with regard to the N.A. potential of the land, there is no serious dispute, inasmuch as the Reference Court itself has considered the land belonging to the appellants to have N.A. potential and in that light has considered the matter. The only aspect for consideration in this appeal is, as to whether the Reference Court was justified in taking into consideration the average of the sale consideration contained in the documents at Exs.P33 and P34 and in that light was it further justified in thereafter deducting 80% of the amount towards development charges. If these aspects of the matter are taken into consideration in its correct perspective, the appropriate market value could be arrived at. 4. As noticed, the notification for acquisition of the land was issued on 03.11.2005. The exemplar sale-deed relied upon by the appellants at Ex.P33 is dated 10.11.2006. The document at Ex.P34 is the sale-deed dated 14.08.2006. Since the sale-deed at Ex.P33 being dated 10.11.2006 is nearer to the date of the preliminary notification, in my opinion the said document would be the better exemplar to be taken into consideration for the purpose. In that light before taking note of the said document, it is necessary to take note of the decision of the Hon'ble Supreme Court in the case of Mehrawal Khewaji Trust (Regd.) Faridkot Ors. v. State of Punjab Ors. In that light before taking note of the said document, it is necessary to take note of the decision of the Hon'ble Supreme Court in the case of Mehrawal Khewaji Trust (Regd.) Faridkot Ors. v. State of Punjab Ors. (2012 SAR (Civil) 441) : ( AIR 2012 SC 2721 ), wherein, the Hon'ble Apex Court has indicated that the procedure of taking the average of two sale-deeds would not be justified. It is in that view, I am of the opinion that the average of the consideration as taken from Exs.P33 and P34 by the Reference Court would not be justified. 5. In that light if the document at Ex.P33 is taken into consideration, the said document is seen to be a sale-deed in respect of a property bearing Sy. No. 233/1 measuring 3 guntas which is situate in the same village wherein the land belonging to the appellant is situate and was acquired under the notification. Therefore, if the said document is taken into consideration, the value indicated therein is Rs.1,05,000/- for the said 3 guntas. The rate per gunta would therefore be Rs.35,000/- and as such the rate per acre would be Rs.14,00,000/-. However, considering that the property in question has N.A. potential and if the property is to be developed, appropriate deduction is also to be provided. In the instant case, without reference to the said aspect, the Reference Court has deducted 80% of the amount from the value that was taken per gunta towards development. Since, larger extent of lands belonging to the appellants had been acquired and the sale-deed presently relied upon is for a smaller extent of 3 guntas, keeping in view the potential towards development of the property and the user of the same, I am of the opinion that in the instant facts, the appropriate deduction to be provided would be 40%. If 40% of the amount in that view is taken, the same will be in a sum of Rs.5,60,000/-. Hence, the said amount of Rs. 5,60,000/- if deducted from the total value of Rs.14.00,000/- per acre, the amount to which the appellant would be entitled will be Rs.8,40,000/- per acre. The appellants will also be entitled to all other statutory benefits. Hence, the said amount of Rs. 5,60,000/- if deducted from the total value of Rs.14.00,000/- per acre, the amount to which the appellant would be entitled will be Rs.8,40,000/- per acre. The appellants will also be entitled to all other statutory benefits. In that view, I modify the judgment and award passed in LAC No. 38/2009 holding that the appellants are entitled to the market value of Rs.8,40,000/- per acre with all statutory benefits on the said amount. 6. Having arrived at the above conclusion, it is to be noted that the appellants while seeking enhancement of the market value has valued the appeal and restricted the claim to Rs.8,00,000/- per acre and paid the Court fee accordingly. Since, the market value determined at present is higher than the said amount, the Registry shall draw the award for the amount as awarded subject to the appellants paying the difference of the Court fee on the difference of the amount. The difference of the Court fee shall be paid within four weeks. In terms of the above, the appeal is allowed with costs. Appeal allowed.