documents, learned counsel for the land owners argued that the rate stated in the resolutions aforenoted, which was applicable for the year 1976, would evidence that fair marl<et value of developed land comes to ?17,19,85 7/- per acre and it was urged that even if 50% deduct! on is made on account of the development, costs, fc r undeveloped lands, fair market value would corfie to T8,59,928/per acre in the year 1976 and increasing the same by 12% per •annum, the fair market value as of 15.9.2000 would be ^24,76,592/per acre, (c) Learned counsel for the land owners also placed reliance on the auction record of plots in V Rohini Residential Scheme in the year 1997-98 and 1998-99 (Exhibits PW-8/2 and PW-8/3). While relying on the brochure of DDA pertaining to the year 2006, it was argued that as pe ^ the advertisement auctions were held qua flats hav ng plinth area of 69 square metre to 71 square metr^ in Jahangir Puri at a price ranging between ?23.72 lakh to ^28.4 lakh, which according to. learned coinsel translates to a price of n4,36,36,363, per acre and counsel urged that suitable deduction could be effected therefrom pertaining to undeveloped agricultural land, (d) Relying on a sale deed of village Khera Khurd (Exhibit PW-15/1), where under land measuring 2-19 bigha was sold @ ^3 2,40,300/on 25.04.2001, learned counsel urged th at the price per acre comes to ^56,93,163/or ^11,86,169/per bigha. It was