Friday, 25 July 2014

How to value land having fruit bearing trees?


In para 35 the Apex Court viewed the situation thus:­
"35. We are afraid that the High Court has misread the  

said   decision   in   regard   of   valuing   the   land   and   trees  
separately.   If   the   land   value   had   been   determined   with  
reference to the sale statistics or compensation awarded for  
a nearby vacant land, then necessarily, the trees will have  
to be valued separately. But if the value of the land has  
been   determined   on   the   basis   of   the   sale   statistics   or 
compensation awarded for an orchard, that is land with  
fruit­bearing   trees,   then   there   is   no   question   of   again  
adding the value of the trees. Further, if the market value  
has   been   determined   by   capitalizing   the   income   with 
reference to yield, then also the question of making any  
addition either for the land or for the trees separately does  
not arise. In this case, the determination of market value  
was   not   with   reference   to   the   yield.   Nor   was   the  
determination of market value in regard to the land with  
reference   to   the   value   of   any   orchard   but   was   with  
reference to vacant agricultural land. In the circumstances,  
the value of the trees could be added to the value of the  
land. "



IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH, NAGPUR.

FIRST APPEAL NO.456 OF 1998

State   of   Maharashtra,   through   Collector, 

APPELLANTS :-
Special   Land   Acquisition   Officer,  
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
CORAM : A. P. BHANGALE, J.

PRONOUNCED ON : 06.08.2013
 Citation: 2013(5)ABR889, 2013(5)ALLMR793

Both these appeals are against the same Judgment and 
award dated 30/12/1997 passed by the Joint Civil Judge, Senior 

Division, Amravati in LAQ Case No. 49 of 1987   with prayer to 
quash the  same whereby the  compensation was assessed and it 
was granted as under – 
At the rate of Rs 20,000/­  per hector for 3.57 Hector.
(ii) Rs.7,250/­  per hector for 0.80 R land.
(iii) At the rate of Rs.200/­ per hector for 0.20 R land.
iv) Rs.5,75,000/­ for the standing orange trees (1150x500) 

(i) 
2)
together with the statutory benefits. 
It is submitted on behalf of the Appellants State that the 
enhancement  of  the  compensation  was   contrary  to law without 
adequate and reliable evidence.  Sole instance of Survey No.96 (2) 
dated 16­04­1979 was wrongly held as comparable sale instance. 
3)
On   the   other   hand,   it   is   argued   on   behalf   of   the 
respondents that the compensation was assessed at lower rate and 
the reference Court ought to heave considered the sale instances 
which were post notification after 4/5 months from the date of 
notification. Such sale instances cannot be brushed aside by the 
reference Court.  Value of the land ought to have been assessed at 
Rs.25,000/­ per hector. The assessment of the compensation for 

the Orange trees was very low.   It ought to have been Rs.600/­ 
per Orange tree instead of Rs.500/­ per tree.   Learned Advocate 
for   the   respondents   prayed   for   the   modification   in   respect   of 
the   compensation.   Learned   Advocate   for   respondents   also 
prayed for the enhancement of the compensation for farm house 
@ Rs.20,000/­ and well, pipeline and the electric motor pump on 
ig
the well. It is submitted that the sale indexes at Exhibit­113 and 
4)
114 were not appreciated. 
What is required to be considered by the Court is the 
market   value   of   the   land   on   the   date   of   publication   of   the 
notification under Section 4 of the Land acquisition Act and the 
damage   sustained   by   the   persons   interested   by   reason   of   the 
standing crops or trees which may include fruit bearing trees be 
on the land at the time the Collector's taking possession thereof or 
any other damage proved by the persons interested as has been 
caused due to the Collector's taking possession of the land.   The 
burden to prove the market value of acquired property is on the 
State, but the burden to prove that the claimant is entitled to the 
enhanced compensation is on the claimant. The market value is 
the 'price a willing purchaser would pay to a willing seller having 

due regard to its existing condition with all its existing advantages 
and   its   potential   possibilities   when   laid   down   in   the   most 
advantageous   manner'.   Potentiality   as   on   the   date   of   the 
notification under Section 4(1) can be considered. Oral evidence 
as to the market value is not acceptable. In order to establish the 
case for the enhancement, the claimant must be able to show that 

the comparable Sale instance was within reasonable time before 
the notification issued under section 4(1) and it was a  bona fide 
transaction in respect of the Sale of the adjacent land possessing 
similar   advantages,   having   similar   potentiality   and   nature.   In 
exceptional case Sale of small properties may be relied upon to 
determine   the   market   value   of   large   plots,   but   when   such 
comparable   Sale   instance   is   to   be   acted   upon   the   certain 
deductions which may normally range between 33% to 50% are 
required   to   be   made   towards   development   of   the   area. 
Guesstimates of the plus and minus points of comparable sales are 
needed. Plus points are small size, frontage to road, proximity to 
developed   area,   regular   shape,   even   land   and   other   special 
advantages are plus points. Large size, remoteness from the road, 
and   undeveloped   area,   irregular   shape,   uneven   levels   etc.   are 
minus   points.     The   question   that   arises   is   as   to   whether   the 

reference Court was in error to rely upon Sale indexes Exhibit­113 
and 114 though admissibility thereof was rejected by the reference 
Court   while   determining   the   compensation   to   fix   compensation 
without any cogent and reliable evidence.
5)
Subject   matter   is   the   reference   for   the   irrigable 
agricultural land survey   No.91 with an area of H.04.57 R. having 

one   well   fitted   with   electric   motor   pump   and   pipeline   with 
standing   1150   fruit   bearing   orange   trees   Notification   under 
Section 4 was issued on 10/12/1981. Sale instances pointed out 
were dated 19/05/1982 and 22/04/1982 (Exhibit 113 and 114) 
much after the notification under Section 4 of the Act.   The sale 
instances were not from Dapori village hence could not have been 
considered.  But the agricultural land herein has perennial source 
of water from one well in the land. 
6)
The question that arises is as to whether the reference 
Court was in error to rely upon Sale indexes Exhibit 113 and 114 
though admissibility thereof was rejected by the reference Court 
while determining the compensation to fix compensation without 
any cogent and reliable evidence and further, whether it erred to 

grant   lump   sum   compensation   for   the   damage   resulting   to   the 
standing orange trees standing on the acquired land?  The answer 
must be in negative for the following reasons.
7)
The   Reference   Court   in   the   course   of   the   judgment 
observed that the Sale indexes were in respect of the sale deeds 
ig
executed much after the date of the notification under Section 4 of 
the Land Acquisition Act and were in respect of the lands situated 
at   villages   Mauza   Umarkhed   and   Mauza   Ghoddeo   Khurd 
respectively   while   land   acquired   is   situated   at   Dapori   village. 
There was no evidence about the distance between the acquired 
land at village Dapori and the lands in respect of which the sale 
indexes   of   the   lands   sought   were   to   be   relied   upon.     While 
granting compensation for the acquired land on the basis of the 
market   price   in   this   case   the   method   adopted   by   the   Land 
Acquisition Officer is referred to in the impugned judgment and 
order.   Land Acquisition Officer had placed the land acquired in 
category No. 4.  L.A.O. then considered nine Sale instances for the 
year   preceding   the   notification   under   Section   4.   Sale   data   was 
obtained   from   the   Agricultural   Produce   Market   Committee, 
Morshi. After considering and comparing the Sale instances, the 

L.A.O. arrived at the conclusion as to the market price of the dry 
crop agricultural land in the area was Rs.8,500/­ per hector. Since 
the   acquired   land   to   the   extent   of   H.   3.37   R.   was   perennially 
irrigated land with a well, L.A.O. granted compensation at the rate 
of Rs.17,000/­ per hector which was at the rate double than for 
the dry crop land. This method to arrive at the market price was 

reasonable   and   permissible.   L.A.O.   had   also   considered   the 
acquired land as the best amongst the lot on the basis of the rate 
of assessment indicating the fertility of the soil.  L.A.O. also noted 
the   existence   of  the   well   which   was  perennial   source   of   water. 
Claimant had deposed that there was yearly lucrative income from 
the land.  This evidence remained un­rebutted from the side of the 
State. The land is situated in the orange growing belt  and because 
of   the   agro­climatic   condition   the   land   in   the   area   commands 
more   value   than   the   land   raising   Kharip   crops   only.   There   is 
increasing trend in prices of the land in this area. L.A.O. had not 
considered   it   fully   to   justify   the   award   limited   to   sum   of 
Rs.17,000/­   per   hector   only.     He   did   not   come   forward   to 
depose   before   the   reference   Court   to   justify   his   Award.     Sale 
indexes  of     the four transactions of 1979 were brought to the 
notice of the reference Court. Of those two instances were Field 

Survey No.96/2, H.1.16 R. was sold for Rs.20,000/­.  Field Survey 
No.12/1 area H.1.62 R. was sold for Rs.15,000/­ on 24/12/1979, 
in the area. These Sale instances were two years prior to the date 
of notification under Section 4 of the Act.  Thus, on this basis since 
the  market value of the land in  the vicinity  was   approx about 
Rs.18,000/­ per hector, that too prior to two years of notification 

under   Section   4   of   the   Act,   the   reference   court   considered   the 
acquired   land   as   irrigated   land,   advantageous,   H.3.57   R. 
perennially irrigated, 0.80 R. cultivable but fallow land and Pot 
Kharab land 0.20 R were differently assessed for the market value 
thereof.   The  market value  of  the  acquired land H.3.57  R. was 
assessed on the basis that it was perennially irrigated land,  and a 
well  included.   Separate   compensation  was   not  awarded  for  the 
cattle shed as it was easily removable and capable of being taken 
away.   The reference Court awarded enhanced compensation for 
standing   Orange   trees   on   the   land   at   the   rate   of   Rs.500/­   per 
Orange   tree   without   using   any   multiplier   after   considering   the 
evidence   of   the   expert   horticulturist   as   there   was   no   dispute 
regarding the number of Orange trees situated on the land.   As 
permission was sought by the land owner to cut the other trees 
like Bor, Jambhul etc. for fuel and wood, the other trees were not 

valued for the purpose of computation of amount of compensation 
a   large   number   of   factors   have   to   be   taken   into   consideration, 
namely,   nature   and   quality   of   land,   whether   irrigated   or   un­
irrigated, facilities for irrigation like existence of well, etc. , the 
location   of   the   land,   closeness   to   any   road   or   highway,   the 
evenness thereof whether there exists any building or structure. In 
ig
Navanath   and   others   v.   State   of   Maharashtra,  reported   in 
(2009) 14 SCC 480, at paragraph 40, the Hon'ble Supreme Court 
has held as follows :
"40. Indisputably, valuation of agricultural land on the 
one   hand   and   valuation   of   orchard   and   forest   on   the  
other would stand on different footings. Whereas in the  
former case, the known legal principles, particularly with  
reference to the exemplars will have to be applied, in the  
latter a different principle, namely, multiplier of eight or  
ten, as the case may be, on the basis of the multiplicand,  
namely,   yield   from   the   trees   or   plantation   would   be 
applicable”
8)
LAO   had   not   considered   the   presence  of   fruit­bearing 
trees   on   the   land   for   separate   valuation   on   multiplier   basis. 
It   is   true   that   the   compensation   cannot   be   granted   both 
for   the   loss   of   the   irrigated   land   as   well   as   for   the 
capitalization   of   income   of   the     fruit­bearing   orange   trees. 

The trees standing on the land acquired are things 'attached to the 
earth   and   hence   they   are   included   in   the   definition   of   land   in 
section 3(a)' and that definition must apply in construing section 
23 of the Act. It is true that the value of the trees as are  standing 
on the land when the declaration is made under section 6 must be 
included in the market value of the land on which the allowance 

of 15% should be given under section 23(2) of the Act.  No doubt, 
accepting   the   average   yielding   life   of   the   Orange   trees   and 
capitalizing the same by appropriate multiplier is fair method and 
good estimate of the market price of the Orange trees. But  when 
in the case in hand, the amount of Compensation for damage to 
the 1150  standing orange trees was considered and Rs.500/­ per 
tree   =   Rs.5,75,000/­   was   lump   sum   compensation   valued   and 
added to the estimated market value of the land acquired by the 
reference   Court   based   on   expert   opinion   and   in   the   facts   and 
circumstances of the case.  Question of applying the 8 or 10 years 
multiplier did not arise as the guesstimated compensation for the 
market value of the land acquired was already arrived at. In the 
case in hand,  the reference Court in the course of the judgment 
observed that the Sale indexes were in respect of the Sale deeds 
executed much after the date of the notification under Section 4 of 

the Land Acquisition Act and were in respect of the lands situated 
at   villages   Mauza   Umarkhed   and   Mauza   Ghoddeo   Khurd 
respectively while  the land acquired is situated at Dapori village. 
There was no evidence about the distance between the acquired 
land at village Dapori and the lands in respect of which the sale 
indexes of the lands sought were to be relied upon. While granting 

compensation  for  the   acquired  land  on  the  basis  of  the  Market 
price  in this  case, the  method adopted  by the  Land  Acquisition 
Officer is referred to in the impugned judgment and order. L.A.O. 
had   placed   the   land   acquired   in   category   No.4.   L.A.O.   then 
considered   nine   Sale   instances   for   the   year   preceding   the 
notification   under   Section   4.   Sale   data   was   obtained   from   the 
Agricultural Produce Market Committee, Morshi. After considering 
and   comparing   the   Sale   instances,   the   L.A.O.   arrived   at   the 
conclusion as to the market price of the dry crop agricultural land 
in the area was Rs.8,500/­ per hector.  Since the acquired land to 
the   extent   of   H.3.37   R.   was   perennially   irrigated   land   L.A.O. 
granted compensation at the rate of Rs.17,000/­ per hector, which 
was at the rate double than for the dry crop land.  This method to 
arrive at the market price was no doubt permissible . L.A.O. had 
also considered the acquired land as the best amongst the lot on 

the basis of the rate of assessment indicating the fertility of the 
soil.   L.A.O.   also   noted   the   existence   of   the   well   which   was 
perennial source of water for the land.  Claimant had deposed that 
there was yearly lucrative income from the land.   The evidence 
remained un­rebutted from the side of the State. But in addition, 
the   fact  is  that     the   land   in  question   is   situated   in   the   Orange 

growing   belt(Track)   and   because   of   the   agro­climatic   condition 
the land in the area commands more value than the land raising 
Kharip and Rabi crops only.  There is increasing trend in prices of 
the  lands in this  area. L.A.O. did not consider this  fact fully to 
justify the award limited to sum of Rs.17,000/­ per hector only. 
He did not come forward to depose before the reference Court to 
justify his Award. Sale indexes  of the four transactions  of 1979 
were brought to the notice of the reference Court. Of those two 
instances were  Field Survey No.96/2, H.1.16 R. was sold for Rs. 
20,000/­.   Field Survey No.12/1 area H.1.62 R. was sold for Rs.
15,000/­ on 24/12/1979, in the area. These Sale instances were 
two years prior to the date of notification under Section 4 of the 
Act. Thus, on this basis since the market value of the land in the 
vicinity was about Rs.18,000/­ per hector, that too prior to two 
years   prior   to   the   notification   under   Section   4   of   the   Act,   the 

reference Court considered the acquired land as irrigated land, of 
which advantageous, H.3.57 R.  was perennially irrigated, 0.80 R. 
cultivable   but   fallow   land   and   Pot   Kharab   land   0.20   R.   were 
differently assessed for computing the market value thereof.  Since 
the market value of the acquired land H.3.57 R. was assessed on 
the basis that it was perennially irrigated land, and Well included, 

separate compensation was not awarded for the cattle shed as it 
was easily removable shed and capable of being taken away.  The 
reference   Court   in   the   facts   mentioned   justifiably   awarded 
enhanced lump sum compensation for 1150 standing Orange trees 
on   the   land   at   the   rate   of   Rs.500/­   per   Orange   tree,   rightly 
without adopting  capitalizing method or using multiplier method 
after considering the evidence of the expert horticulturist as there 
was no dispute regarding the number of Orange trees standing on 
the   land   and   compensation   for   irrigable   land   was   already 
considered.   As permission was sought by the land owner to cut 
the other trees like Bor, Jambhul etc. for fuel and wood, the other 
trees were not computed for to be valued. Since compensation for 
the land was assessed considering it as perennially irrigated land 
sourced by  water  from   the  well, separate  compensation  for  the 
1150 standing orange trees could not have been  computed by the 

usual capitalizing by multiplier method. Lump sum compensation 
was granted as allowable in the facts and circumstances of this 
case for the  assumption that  damage was bound to  result to the 
standing Orange trees when possession of land was taken by the 
Collector.  Since the wisdom of overall compensation awarded by 
the reference Court appears assured just and fair returns to the 
ig
owner   of   the   acquired   land,   no   further   enhancement   to   it   or 
9)
reduction from it is necessary.  
The   learned   Advocate   for   respondents­
claimants relied upon the ruling in Trishala Jain & Anr. v. State  
of Uttaranchal & Anr., reported in AIR 2011 SC 2458, it is held 
that– 
“'Guess'   as   understood   in   its   common   paralance   is   an  
estimate   without   any   specific   information   while 
calculations'   are   always   made   with   reference   to   specific  
data. 'Guesstimate' is an estimate based on a mixture of  
guesswork and calculations and it is a process in itself.  At  
the   same   time   'guess'   cannot   be   treated   synonymous   to  
'conjecture'.  'Guess' by itself may be a statement or result  
based on unknown factors while 'conjecture' is made with a  
very slight amount of knowledge, which is just sufficient to  
incline the scale of probability. “Guesstimate' is with higher  
certainty  than mere 'guess' or a 'conjecture' per se.   The  

guesswork   has   to   be   used   for   determination   of  
compensation   with   greater   element   of   caution   and   the  
principle of guesstimation will have no application to the  
case   of   'no   evidence'.     This   principle   is   only   intended   to  
bridge the gap between the calculated compensation and  
actual compensation that the claimants may be entitled to  
receive as per the facts of a given case to meet the ends of  
justice.     Certain   principles   controlling   the   application   of  
'guesstimate' are: 

(a)   Wherever   the   evidence   produced   by   the 
parties is not sufficient to determine the compensation with  
exactitude, this principle can be resorted to.
(b)   Discretion   of   the   Court   in   applying  
guesswork to the facts of a given case is not unfettered but  
has to be reasonable and should have a connection to the  
data on record produced by the parties by way of evidence.  
Further, this entire exercise has to be within the limitations  
specified under Sections 23 and 24 of the Act and cannot  
be made in detriment thereto. 
It is also held that application of above principles are the 
base for determination of compensation payable to the claimants. 
A reference is also made to the ruling in Special Land Acquisition  
Officer   v.   Karigowda   &   Ors.,   reported   in  AIR   2010   SC   2322, 
wherein it is held that determination of relevant considerations in 
respect of agricultural lands, manufacturing or commercial activity 

carried on by agriculturist, either himself or through third party, 
as   a   continuation   of   the   agricultural   activity,   that   is,   using   the 
yield for production of some other final produce, cannot be basis 
for determining fair market value of acquired land and the interest 
on compensation can be awarded with effect from date of taking 
possession and not from date of notification. A reference is also 

made to the ruling in State of U.P. v. Major Jitendra Kumar and  
others,   reported   in  AIR   1982   SC   876,   wherein   it   is   held   that 
where   land   was   acquired   for   the   benefit   of   the   Co­operative 
Housing Society under a Notification issued under Section 4 and 
in appeal by the claimant for enhancement of compensation the 
High Court relied upon a sale deed where under the Co­operative 
Society had itself purchased land in the neighbourhood of the land 
for which enhancement of compensation was claimed, the High 
Court could not be said to have committed any error by relying 
upon the sale deed even though the sale deed was of a date three 
years later than the Notification under Section 4 when no material 
was   produced   before   the   Court   to   suggest   that   there   was   any 
fluctuation in the market rate from 1948 onwards till 1951 and if 
so to what extent.  The ruling cited in Chindha Vithal Sonawane  
v.   Special   Land   Acquisition   Officer,   reported   in  1975   Mh.L.J.

468,   it   is   held   that   benefit   of   simultaneous   independent 
acquisition   of   adjacent   land   cannot   be   denied,   but   allowance 
should   be   made   for   benefit   of   its   own   acquisition   and   post 
notification   sales   are   not   irrelevant   and   cannot   be   discarded 
merely because they are effected two or three years after relevant 
date.   The ruling referred in  Kashinath Atmaram Kothavade v.  

State of Maharashtra, reported in  1992 Mh.L.J. 987, it is held 
that determination of compensation on the basis of sale instances 
of similar lands, which assisted in determining market rate and 
provided   a   good   basis   for   deciding   compensation   in   respect   of 
similar lands.   A reference is also made to the ruling in   Osman  
Khan Abdul Majid Khan and another v. State of Maharashtra, 
reported   in  1994   Mh.L.J.1103,   wherein   it   is   held   that   fixing 
market value of a large property on the basis of sale instances of 
smaller   property   and   the   availability   of   evidence   to   show   that 
adjoining area i.e. acquired land was already developed and hence 
principle   of   deduction   of   expenses   required   for   development   of 
large   tract  not   applicable.     It   is  held   that   price   paid  in   sale  or 
purchase of adjoining land within a reasonable time from the date 
of acquisition of land in question or about the time of notification 
under Section 4 would be the best piece of evidence.   It is also 

held that where notifications under Sections 4 and 6 were issued 
on   21/01/1982   and   23/03/1982   and   award   was   made   on 
23/02/1984,   claimants   entitled   to   interest   on   amount   of 
compensation and benefit of higher solatium in view of Sections 
In  Ambya Kalya Mhatre through L.R.s and others vs.  

10) 
30(2) and 18 of the Land Acquisition (Amendment) Act. 
State of Maharashtra, reported in  (2011) 9 SCC 325, Hon'ble 
Supreme Court expressed its view in para 30 thus:­
"30. It is relevant to notice the definition of land in section  
3(a)   of   the   Act.   It   provides   that   the   expression   'land'  
includes benefits to arise out of land, and things attached  
to the earth or permanently fastened to anything attached  
to the earth. Therefore when the Act refers to acquisition of  
`land', the reference is not only to land but also to land,  
building, trees and anything attached to the earth. In the 
absence of any restriction in section 18 of the Act, and the  
respective roles assigned by the Act to the Land Acquisition  
Collector and the Reference Court in the context of making  
a reference and determining the compensation, we are of  
the   view   that   once   the   reference   is   made   in   regard   to  
amount   of   compensation,   the   Reference   Court   will   have  
complete   jurisdiction   to   decide   the   compensation   for   the  
land,   buildings   and   trees   and   other   appurtenances.   The  
Reference Court will also have the power to entertain any  

application   for   increasing   the   compensation   under  
whatever  head. The fact that the landowner had sought  
increase only in regard to   the land in the application for  
reference,   will   not   come   in   the   way   of   the   landowner  
seeking   increase   even   in   regard   to   trees   or   structures,  
before the Reference Court". 
In para 35 the Apex Court viewed the situation thus:­
"35. We are afraid that the High Court has misread the  

said   decision   in   regard   of   valuing   the   land   and   trees  
separately.   If   the   land   value   had   been   determined   with  
reference to the sale statistics or compensation awarded for  
a nearby vacant land, then necessarily, the trees will have  
to be valued separately. But if the value of the land has  
been   determined   on   the   basis   of   the   sale   statistics   or 
compensation awarded for an orchard, that is land with  
fruit­bearing   trees,   then   there   is   no   question   of   again  
adding the value of the trees. Further, if the market value  
has   been   determined   by   capitalizing   the   income   with 
reference to yield, then also the question of making any  
addition either for the land or for the trees separately does  
not arise. In this case, the determination of market value  
was   not   with   reference   to   the   yield.   Nor   was   the  
determination of market value in regard to the land with  
reference   to   the   value   of   any   orchard   but   was   with  
reference to vacant agricultural land. In the circumstances,  
the value of the trees could be added to the value of the  
land. "


I   have   considered   the   rulings   cited   in   the   light   of 
11)

submissions   at the bar.   It was open for the Reference Court to 
consider the compensation for the land  as well as for  the things 
attached to the land when increase is sought in  respect of the sum 
of compensation    for the  land as well as the  standing  trees for 
which   the   certain     amount   was     determined     by   the   Land 

Acquisition Officer. Reference Court was well within its power to 
consider   the   compensation   for   the   irrigable   land   valued   on   the 
basis of Sale statistics in respect of the lands in the vicinity, as well 
as  to value the standing Orange trees which were required to be 
valued separately.
12) 
In my opinion, for the reasons stated above, the award 
recorded by the Reference Court was just and fair in the facts and 
circumstances   of   the   case   and   no   ground   is   made   out   for 
interference with the same .
13)
In view of above position, the appeals must fail and are 
dismissed with costs.


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