value of the property acquired based on the comparable sales effected during the relevant time and based on the potentiality of the land to be used for non-agricultural purpose. He also must have taken into account the fact that the land in question lay alongside the national highway where the lands were put to non-agricultural use. Any deviation from this would not be a violation of Article 31A of the Constitution of India which mandates the determination of the market value of the land acquired and thereby result in the award being termed 'patently illegal'. Therefore, every judicial exercise should be to determine the market value not on the basis of guidance value prescribed by the State Government under Section 45B of the Karnataka Stamp Act, 1957 which is primarily meant for recovery of stamp duty by the State Government. Therefore, while determine the market value, the guidance value would be a tool and the Arbitrator cannot determining the market value based on the guidance value. The land-loser had placed before the arbitrator a sale deed executed on 08.06.2000 for the
