7. Having heard learned counsel for the parties, we have perused the impugned order and the material on record. 8. From the evidence on record, it is not in dispute that the extent acquired was Ac.1.24 guntas of wet land situated at Elkathurthy village, Huzurabad, Karimnagar District. It is clear from the evidence that Elkathurthy village is a Mandal Headquarter. It is also clear that the subject land is being used for raising commercial crops, like paddy, maize, chillies and ground nut etc. If a sum of Rs.2,500/- is taken as net income from the said wet land, even on capitalization method, the respondents/claimants are entitled for a compensation of Rs.22,000/- per acre. Further, as Ex.A.2 is a sale transaction of post Notification, which was issued on 20.7.1981, the reference Court has rightly discarded such document for fixation of market value for the subject land. So far as Ex.A.1, copy of registered sale deed dated 12.5.1981, is concerned, an extent of Ac.0.03 guntas of land was sold at Rs.40,000/per acre. However, in the absence of any clear evidence to that effect, the said document was also not considered by the reference Court. It is now well settled that even the exemplars of small extents of lands can be taken into consideration for the purpose of fixing market value of the larger extents of lands by giving suitable deductions. Although, under Ex.A.1,
