As far as existence of 1,322 square feet covered area on the acquired land is concerned, the same is not in dispute as even the estimate produced by the State also mentions that area. The only dispute is regarding its valuation. The State had assessed the cost of construction thereof @ 21/- per square feet. The estimate produced by the land owners cannot be considered as such for the reason that assessment therein had been made as per 1990 rates, whereas the land in question along with super structure was acquired way back in the year 1978. However, still considering the fact that part of the super structure existing on the acquired land was in occupancy of Punjab State Electricity Board as a tenant, it can very well be assumed that quality of construction was reasonable. Though the land owners claimed that other portion of the constructed area was in occupation of the private persons on rent, however, even if that evidence is ignored, still, in my opinion, the assessment of compensation by the Collector 30,625/- is quite on lower side and applying a thumb rule, increase @ 50% would be quite reasonable. Accordingly, adding 15,300/- therein, the amount of compensation is assessed at ` 45,925/-. The land owners shall also be entitled to all the statutory benefits available to them under the Act.