JUDGMENT : S.G. PANDIT J., The claimants are in appeal before this Court seeking enhancement of compensation awarded by the reference Court. 2. The case of the appellants is that their land bearing Sy.No.103/3 of Kumbarhalla village, Jamakhandi Taluk measuring 2 acres 10 guntas were acquired by the respondents, for the purpose of grave yard for the people of Rehabilitation Centre of Kunchanur village, vide notification dated 30.07.2003. The SLAO, UKP, Jamakhandi by his award dated 14.06.2005 fixed the market value of the acquired lands at Rs.87,677-54 per acre taking into consideration the sale statistics of the area. 3. Aggrieved by the said award, the claimants sought for reference under Section 18 of the Land Acquisition Act, 1894, on the ground that the land of the claimants is within Municipal limits with NA potentiality and TMC, Jamakhandi has acquired the surrounding lands to make plots to sell the same to public at the rate of Rs.60/-per sq.ft. The reference Court based on the material both oral and documentary has enhanced the compensation from Rs.87,677-54 per acre to Rs.2,81,250/-per acre with all statutory benefits. The claimants not being satisfied with the same are before this Court in this appeal. 4. Heard the learned counsel appearing for the parties and examined the appeal papers along with the original records. 5. The learned counsel appearing for the appellant submits that the present notification is of the year 2003 and the lands are acquired at the rate of Rs.2,81,250/-per acre, which is on the lower side. It is contended by the appellants that the reference Court has not at all applied its mind to the material on record, particularly Exs.P8 and P9-Sale Deeds. It is further contended that under Exs.P8 and P9, the transactions have taken place at the rate of Rs.23.08 per sq. ft. during the year 1997. With regard to this contention, the reference Court on careful examination of Exs.P8 and P9 and also oral evidence has rightly come to the conclusion that the claimants were not able to prove the exact distance between the said plots and lands of the claimants. 6. Further, the counsel for the appellant relies on the decision of this Court dated 18.01.2002 passed in MFA No.4849 of 1998 and connected matters to claim a sum of Rs.4,70,500/-per acre for the lands acquired in the Jamakhandi town. 6. Further, the counsel for the appellant relies on the decision of this Court dated 18.01.2002 passed in MFA No.4849 of 1998 and connected matters to claim a sum of Rs.4,70,500/-per acre for the lands acquired in the Jamakhandi town. With regard to the reliance placed on order dated 18.01.2002 stated supra, it is to be seen that the said order was relating to the lands within the Jamakhandi town acquired for UKP Project in Alagur village. The land of the claimants are not similarly situated and the land of the claimants are situated at Kumbarhalla village and the purpose of acquisition of the claimants’ land is for grave yard. As the village of the claimants is different from village for which the compensation is granted in the decision cited supra, the same is not applicable to the case of the appellants herein. 7. Further, it is the contention of the claimants that the reference Court has not properly appreciated that the claimants are entitled for 10% price escalation based on Ex.P13. In the light of the said contention, the next question that would arise for our consideration is whether the claimants are entitled for 10% price escalation on the market value determined under Ex.P13? 8. Ex.P13 is the order dated 18.09.2001 passed by this Court in MFA No.1281 of 2001 and connected matters. The lands involved in the said appeal are also from Kumbarhalla village, Jamakhandi Taluk and this Court reduced the market value of the acquired lands from Rs.2,63,000/-per acre as fixed by the Reference Court to Rs.2,25,000/-per acre. Against the said order, SLP (Civil) CC Nos.4456-4463 of 2002 was filed, which came to be dismissed by the Hon’ble Apex Court by its order dated 9.7.2002. The lands of the claimants are also the lands situated at Kumbarhalla village and the same was notified for the acquisition in the year 2003. This Court in the order stated supra has fixed the market value of Kambarahalla village lands notified for acquisition in the year 1998 at Rs.2,25,000/-per acre. If the same is taken as base for fixing the market value of the claimants’ land, the claimants would be entitled for price escalation from 1998 to 2003, the year in which the claimants’ land were notified for the acquisition. If the same is taken as base for fixing the market value of the claimants’ land, the claimants would be entitled for price escalation from 1998 to 2003, the year in which the claimants’ land were notified for the acquisition. Taking into consideration the location of the land, distance from Bagalkot Town and the purpose for which the land is acquired, it would be reasonable to allow 10% per annum price escalation from 1998 to 2003 in favour of the claimants. Thus, the market value of the claimants’ land would be Rs.3,37,500/-(Rs.2,25,000 + Rs.22,500 x 5=3,37,500/-) per acre. Hence, the judgment and award of the Reference Court is modified to the said extent. 9. In the result, we proceed to pass the following: ORDER (i) The appeal filed by the claimants is allowed with costs. (ii) The judgment and award passed by the Reference Court is modified enhancing the market value of the acquired lands from Rs.2,81,250/- to Rs.3,37,500/- per acre along with statutory benefits and costs. (iii) Registry shall draw the modified award accordingly.