Judgment

MATHEW, J.:- These two appeals, by certificate, are directed against the judgment and decree of the High Court of Madras in A S. Nos. 63 and 78 of 1959 dated April 10, 1962.

2. The appellant, the Government of Madras, acquired 9 acres and 86 cents of land in Tirunelveli District as it was needed for reserve area in Block III of Manimuthar Project. The notification under Section 4 ( 1 ) of the Land Acquisition Act was published on March 7, 1956.

3. The area of the land with which we are concerned in this appeal is one acre and 59 cents comprised of 3 topes, of coconuts and oranges.

4. The Land Acquisition Officer, by his award, gave a total compensation of Rs. 28,572-15-6 inclusive of solatium. The method adopted by him for valuing coconut and orange topes was to capitalize the net income from these topes at 20 years purchase.

5. Dissatisfied with the award, the respondent moved for reference under Section 18 of the Land Acquisition Act and the case was referred to the Subordinate Judge, Tirunelveli.

6. The learned Subordinate Judge increased the estimated yield from the coconut and orange trees as well as the price of the yield but capitalized the net income at 20 years purcha