months prior to Section 4(1) noification. Ext.A1 was of land in the same village and kara, but situated at a distance of 2.75 K.M. away from the acquired property. The Commissioner reported that Ext.A1 property is inferior to the property under acquisition. Ext.A1 was properly proved by examining A.W.2, the purchaser. Exception was taken by the Government to Ext.A1 saying that the same is part of a real estate transaction. It was also urged that the Ext.A1 property was situated in a most important area having more commercial importance and more potential value than the acquired property. Therefore, the court below did not place reliance on Ext.A1. However, reliance was placed on Commissioner's report and it was found by the learned Subordinate Judge that the property under acquisition did enjoy the frontage of P.W.D.road. Accordingly, the court below upgraded the property to category A. For the properties in category A, the Land Acquisition Officer awarded land value at the rate of Rs.14,000/- per Are. After discarding Ext.A1 what the learnged Subordinate Judge did was to increase the value and award to the appellant at the rate of Rs.18,200/- per Are corresponding to Rs.7363/- per cent. In this appeal various
