learned reference Court then took a deduction of 50% to peg down the price of the acquired land in relation to Exhibit 19 after considering that the applicants would have required, in case they wanted to sell their land for construction activity, to set apart their land for the purpose of preparing roads, drainages, reserving open spaces, laying out of building plots and waiting for the purchasers to buy the same. The learned reference Court also noted that the major part of the area acquired was situated touching the National Highway and, as such, that had to be left out as per the rules in force. The learned reference Court felt that, and in our view rightly, that the said factors were incapable of being mathematically calculated and therefore considering the same proceeded to take a deduction of 50% in relation to the price of sale deed Exhibit 19 and fixed the market value at Rs. 143/- per sq. mt. Indeed, it is well settled that no compensation for any acquired land can be fixed with mathematical precision and although it is held that at times some guesswork is permissible while determining the same, what is impermissible are feats of imagination and misplaced sympathies. There should not be either unjust enrichment on the part of the Government nor undue deprivation on the part of the owner.