JUDGMENT

Arijit Pasayat, J.-Leave granted.

2. In these appeals, two interesting questions of primal importance arise for consideration. They relate to paras 43 and 44 of the Land Acquisition Manual of Madhya Pradesh (in short the Manual ) applicable to valuable of lands acquired in the State of Madhya Pradesh.

3. Background facts sans unnecessary details are as follows:

In exercise of powers under Sections 4 and 6 of the Land Acquisition Act, 1894 (in short the Act ), the State of Madhya Pradesh acquired certain land for the benefit of Union of India in the town of Mhow. On these acquired land, land owners had also constructed their houses or structures. In the proceedings for determination of compensation before the Land Acquisition Officer (in short the LAO) in respect of land and the houses/structures standing on the land, one of the question that arose was as to how the valuation of houses/structures was to be made. The LAO determined the compensation of house after deducting 5% towards depreciation. According to LAO, the houses are also subject to depreciation and accordingly he deducted 5% from the total valuation of house and compensation in so far as it related to house was