JUDGMENT

HANSARIA, J.-

Leave granted in both the petitions.

2. A plot of land measuring two acres was acquired by Notification dated 14-4-1988 for establishment of a sub-station by the Karnataka Electricity Board, the appellant herein. The market value of the land was fixed by the Land Acquisition Officer at Rs 13,000 per acre by an award made on 21-8-1989. On reference being made, the Civil Judge, however, enhanced the compensation to Rs 10,000 per gunta i.e. Rs 4 lakhs per acre by an order dated 16-12-1989. On appeal being preferred before the High Court, the enhancement was sustained but with the direction to deduct 65% towards development and other charges. The Electricity Board has preferred this appeal by special leave. The landowner has also approached this Court seeking further enhancement.

3. A perusal of the order of the Reference Court shows that the landowner had himself led evidence to show the yield, which was found to be around Rs 11,000 per acre per year. This was the gross income; the net annual income assessed being Rs 5695, after deducting 50% towards cost of cultivation. The market value as per the capitalisation method was, therefore, fixed at Rs 28,470 per acre b