ORDER 1. Heard learned senior Counsel for the parties. Delay condoned. 2. Leave granted. 3. The only question agitated is about the compensation to be awarded in the instant cases. Notification Under Section 4 of the Land Acquisition Act, 1894 was issued on 29.04.2009 and 01.11.2009. The Land Acquisition Collector granted compensation at the rate of Rs. 20,000/- percent. The Reference Court granted the compensation abutting Highway at the rate of Rs. 5,68,000/- per Are and for remaining area at the rate of Rs. 4,17,000/- per Are. The High Court has reduced it to Rs. 1,69,200/- per Are for the land abutting Highway and for remaining land at the rate of Rs. 1,12,745/- per Are. 4. It was urged on behalf of the learned Counsel for the land owners that the High Court has erred in ignoring the sale transactions A1 and A2. The valuation worked out by the reference court was appropriate. Thus reduction in the compensation ordered by the High Court deserves to be set aside. 5. On the other land learned senior Counsel appearing for the Respondent urged that the approach of the High Court is appropriate; the valuation of undisputed sale deed executed before two years had been taken into consideration and 15% escalation per year has been granted till the date of notification issued Under Section 4 of the Act. Thus no case for interference is made out on the basis of Sale deeds A1 and A2. After field survey had been made, Sale deeds A1 and A2 were executed they evince inter se the transaction between the two incumbents whose land had been acquired, thus it would not be safe to act upon them as held by the High Court. 6. Considering the fact and circumstances of the instant case as sale deeds A1 and A2 were executed one year before the issuance of notification Under Section 4 of the Act, we cannot doubt the bona fide nature of the transaction under Sale deeds A1 and A2. However, at the same time to arrive at proper valuation, the deduction is required to be made for smallness of the area, which was transacted under the aforesaid sale deeds, as well as for the purpose of development. Considering the aforesaid, in our opinion, it would be appropriate in facts and time gap, after making the deductions for land abutting Highway, the compensation is enhanced to Rs. Considering the aforesaid, in our opinion, it would be appropriate in facts and time gap, after making the deductions for land abutting Highway, the compensation is enhanced to Rs. 3,00,000/- per Are; with respect to the remaining area, we deem it appropriate, after making deductions to enhance it to Rs. 2,00,000/- per Are along with statutory benefits. Accordingly the appeals are allowed. The impugned order passed by the High Court as well as by the reference court are accordingly modified.