The Government of Kerala proposed to acquire 52.88 acres of cardamom plantation situated in Mappara Village in Peermade Taluk of Idukki District of Kerala State by a numberification issued under Section 3 1 of the Kerala Land Acquisition Act, 1961, Act 21 of 1962, for short the Act and published in the State Gazette on 10 1 1984, for Periyar Tiger reserved forest.
The High Court also found that there were 8 hectares of the plantation where five years old plants were found, in 7 hectares of the plantation where six years old plants were found and 6.14 hectares plantation where 9 years old plants were found.
B 13 Rs 472.81 for auction held on 13 12 1983 and Rs 483.22 for the auction held on 6 12 1983 and the average was worked out by the civil companyrt at Rs 471.87 per kg.
The Land Acquisition Officer by his award dated 10 10 1985 determined the market value of the said land in a sum of Rs 14,75,385.25.
They companycluded that total land was 52.88 acres and the yield for the year 1982 83 was 3079.5 kg.
Possession was taken on 7 5 1984 and the same was handed over to the Forest Department on 8 6 1984.
On reference under Section 18 of the Act, the Land Acquisition Court Subordinate Judge enhanced the market value of the said land by his judgment and decree dated 22 2 1990 to Rs 1,97,77,772.60.
B 4 and B 5 a in fixing the average of the yield at 100 kgs per hectare and also the price per kilogram at Rs 220.
Though the learned companynsel sought to rely upon the auction sales held in the year 1983 at the relevant time for Rs 4459 of 6.3 kg and Ex.
On companysideration of the appeal by the State and also the cross objections filed therein, the High Court while allowed the appeal of the State, dismissed the cross objections.
It was agreed that maximum period which the plants would yield cardamom would be 15 years.
This appeal by special leave arises from the judgment of the Division Bench of the Kerala High Court dated 21 1 1991 in LAA No.
On that basis the learned Judges worked out the capitalised value at 10 years, 9 years and 6 years yields respectively and determined the market value evolving multipliers for those years.
The companytention of the learned companynsel for the appellants was that the High Court had companymitted grievous error in accepting Exs.
as the reasonable prevailing price taking into account the prevailing price for three years prior to the year 1982 83 and worked it out at the average and determined the price at Rs 220 per kg.
If it is multiplied by Rs 220 per kg Rs 6,77,600 would be estimated gross income derived by the appellants.
The High Court has rightly rejected the working out the average at the aforesaid rate for valid reasons.
It had determined at the rate of Rs 220 per kg.
It is clear that the income assessed by the Agricultural Income Tax Officer, as having been derived by the appellants from the lands in question during the relevant years, was accepted by appellants and suffered the tax.
Income Tax Department for the purpose of income tax was there and it had attained finality.
For the relevant year 1982 83, the Income Tax Officer estimated the total yield of cardamom as 3080 kgs.
The State produced and relied upon this assessment order as evidence.
226 of 1990 and cross objections.
It worked out to average yield at 100 kgs.
It determined the market value of the said land at Rs 23,73,967.74.
This principle adopted was number companyrect since actual yield as assessed by the Asstt.
Dissatisfied therewith, the appellants have filed this appeal seeking enhanced market value of the lands acquired.
which we have rounded at 3080 kg.
The appellants are the claimants.
