Commissioner considered the sale of one ground of land in Survey No.814/1D under Document No.1865 dated 15.09.1980 for a sum of Rs.91,000/- and further, formed an opinion that the land covered by the mentioned sale and the case lands are almost similar. Not stopping with that, the Assistant Commissioner has independently made an observation that the sale price made in the said document is just and reasonable. Therefore, the Assistant Commissioner has considered the market value stated in the document registered and the similarity of the subject property with reference to the sale document relied on and further, just and reasonable sale price quoted in the said document. Since these aspects are considered by the Assistant Commissioner, the High Court cannot exercise the powers under Article 226 of the Constitution of India for the purpose of substituting the market value. Undoubtedly, the process adopted by the respondents is in consonance with the provisions of the Act and the petitioner has also availed the opportunity and defended the case. In view of the fact that the Tribunal was in agreement with the assessment made by the Assistant Commissioner, the said reasoning was adopted and the order of the Assistant Commissioner was confirmed by the Tribunal. In view of this, there is no perversity or infirmity as such and the petitioner could not able to establish his case through any document or evidence for the purpose of establishing the market value as stated in the grounds of the appeal. Thus, the respondents considered the grounds raised by the petitioner in a right perspective.
