objections under Section 18 of the Act in which it was claimed that the value of the acquired land is not less than Rs.15 lac per acre as it is in the nature of commercial land and situated on National Highway. It was alleged that the acquired land was Chahi and was irrigated by tubewell. In reply the State of Punjab urged that according to the revenue record and the entries in the jamabandi for the year 1986-87, the nature of the land is barani. Therefore, the compensation was assessed by the collector keeping in view of the relevant market rate at that time. The learned reference Court relied upon the sale Deed Ex.A-6 pertaining to Village Mansuha Khurd, Ropar dated 16.6.1989 vide which 1 bigha of land was sold by Sohan Singh to Manjit Kaur for a consideration of Rs.42,000/per acre which comes to Rs.2,10,000/- per acre. The nature of the land sold vide sale deed Ex.A6 was Barani. The reference Court found that village Budha Bhora and Mansuha Khurd are adjoining villages. The learned Court below also referred to Ex.R-3 which is the letter from the Collector, Ropar to Land Acquisition Collector, PWD(B&R), Jalandhar dated 16.10.1990 in respect of approval of Collector’s rate of the land of village Budha Bhora, H.B No.73, Tehsil and District Ropar and land of village Mansuha H.B. No.54, whether the land was Chahi, Barani, Banjar & Banjar Zadid was found to be the same. Therefore the reference Court relied upon Ex.A-6 and awarded compensation @ Rs.2,10,000/- per acre for Barani, Rs.2,60,000/- per acre for Chahi and Rs.1,30,000/- per acre for Banjar and Banjar Zadid, besides awarding statutory benefits in terms of the provisions of the amended Act.