ORDER

1. This appeal by special leave arises from the judgment of the Division Bench of the Kerala High Court dated 21-1-1991 in LAA No. 226 of 1990 and cross-objections. The appellants are the claimants. The Government of Kerala proposed to acquire 52.88 acres of cardamom plantation situated in Mappara Village in Peermade Taluk of Idukki District of Kerala State by a notification issued under Section 3(1) of the Kerala Land Acquisition Act, 1961, Act 21 of 1962, for short the Act and published in the State Gazette on 10-1-1984, for Periyar Tiger reserved forest. Possession was taken on 7-5-1984 and the same was handed over to the Forest Department on 8-6-1984. The Land Acquisition Officer by his award dated 10-10-1985 determined the market value of the said land in a sum of Rs 14,75,385.25. On reference under Section 18 of the Act, the Land Acquisition Court (Subordinate Judge) enhanced the market value of the said land by his judgment and decree dated 22-2-1990 to Rs 1,97,77,772.60. On consideration of the appeal by the State and also the cross-objections filed therein, the High Court while allowed the appeal of the State, dismissed the cross-objections. It determined the market value of the said land at Rs 23,73,967.74. Dissatisfied therewith, the appellants have filed this appeal seeking enhanced market value of the lands acquired.

2. The contention of the learned counsel for the appellants was that the High Court had committed grievous error in accepting Exs. B-4 and B-5(a) in fixing the average of the yield at 100 kgs per hectare and also the price per kilogram at Rs 220. The learned counsel has taken us through the evidence and the findings recorded by the Land Acquisition Court (Subordinate Judge) as well as the High Court. As seen from its judgment, the High Court has committed gross mistakes in computing the income from the estates acquired. Ex. B-4 is a statement made by the Reserved Forest Officials on 16-6-1984 to the effect that the plantation was not properly maintained and that on the date of taking over, there was considerable damage to the crop. There is no reason to dispute the same. Ex. B-5(a) is the certified copy of the record relating to assessment of the agricultural income secured by the Land Acquisition Officer. It was marked in the civil court by consent of the parties and the Government has relied upon it. We find therefrom that for the years 1980-81, 1981-82 and 1982-83, the appellants have submitted nil income returns for the assessments of the income derived from the lands but the Agricultural Income Tax Officer had assessed the income by best of judgment. Therein the Agricultural Income Tax Officer had relied upon the statement made by the eight sets of claimants in the assessments. They concluded that total land was 52.88 acres and the yield for the year 1982-83 was 3079.5 kg. which we have rounded at 3080 kg. Though the learned counsel sought to rely upon the auction sales held in the year 1983 at the relevant time for Rs 4459 of 6.3 kg and Ex. B-13 Rs 472.81 for auction held on 13-12-1983 and Rs 483.22 for the auction held on 6-12-1983 and the average was worked out by the civil court at Rs 471.87 per kg. The High Court has rightly rejected the working out the average at the aforesaid rate for valid reasons. It had determined at the rate of Rs 220 per kg. as the reasonable prevailing price taking into account the prevailing price for three years prior to the year 1982-83 and worked it out at the average and determined the price at Rs 220 per kg. The method adopted by the High Court is fair and just, and that it meets the exigencies of the situation. The High Court also found that there were 8 hectares of the plantation where five years old plants were found, in 7 hectares of the plantation where six years old plants were found and 6.14 hectares plantation where 9 years old plants were found. It was agreed that maximum period which the plants would yield cardamom would be 15 years. On that basis