JUDGMENT

VENKATACHALA, J.:—These appeals by special leave preferred by the Land Acquisition Officer of the Karnataka Industrial Areas Development Board and the Karnataka Industrial Areas Development Board are directed against judgments and decrees of the High Court of Karnataka rendered in their appeals filed under S. 54 of the Land Acquisition Act, 1894 ( "the LA Act". Since the appeals filed in the High Court were directed against the judgments and decrees of the Court of Civil Judge, Belgaum rendered on references made to it under Section 18 of the LA Act based on common evidence adduced in them, these appeals could conveniently be disposed of by this common judgment.

2. Lands comprised in various survey numbers of Yamunapur, Kakati, Kangrali B.K., Kanbargi villages of Belgaum Taluka were proposed to be acquired for the purpose of industries under Section 28(1) of the Karnataka Industrial Area Development Act, 1966 - "the KIAD" Act by a notification published in the Karnataka Gazette dated 4-9-1969. The lands proposed to be so acquired were 300 acres and formed a large block. The State Government negotiated with the owners of the said lands for settling the compensation payable to them for their acquired lands. As a result, the owners of 240 acres of lands entered into an agreement with the State Government to receive compensation for their lands at the rate of Rs. 4.000/- an acre, as provided for under Section 29(2) of the KIAD Act. Those owners of the lands also received compensation payable for their acquired lands accordingly. Since the owners of remaining 60 acres of lands did not agree with the State Government in the matter of amount of compensation to be received for their lands, the Land Acquisition Officer - "the LAO" had to have recourse to provisions of the LA Act for determining the amount of compensation payable to them for their lands as the KIAD Act required the application of the provisions of the LA Act for the purpose. The LAO who, therefore, issued notices under Sections 9 and 10 of the LA Act to such owners, and held an inquiry as to the amount of compensation payable to them for their lands, made an award under Section 11 of the LA Act determining compensation payable for such lands. The compensation granted under that award to the owners of 60 acres of lands was based on the market value determined at the rate of Rs. 4,000/- an acre for agricultural lands and at the rate of Rs. 4,500/- an acre for non-agricultural lands. But, the owners of the said 60 acres of lands, who did not accept the said award, made applications to the LAO under Section 18 of the LA Act, and sought the making of references to the Civil Court for determination of the compensation payable for their lands. The Civil Court which received those references, registered them as land acquisition cases and held an enquiry thereon. However, since the parties adduced common evidence in that enquiry as regards the market value of the lands of the owners-claimants in those cases, the Civil Court on consideration of such common evidence rendered judgments and decrees in those cases determining the market value of about 60 acres of lands concerned at the rate of Rs. 1,500/- per gunta, i.e., Rs. 60,000/- an acre. But, those judgments and decrees made by the Civil Court in the said land acquisition cases were appealed against by the LAO and the Karnataka Industrial Areas Development Board - "the Board" by preferring appeals under Section 54 of the LA Act. Thereupon, the High Court by its judgments and decrees made in those appeals reduced the market value of the acquired lands to Rs. 1,300/- per gunta, i.e., Rs. 52,000/- an acre and Rs. 900/- per gunta, i.e., Rs. 36,000/- an acre. The LAO and the Board, who were not satisfied with the reduction in the market value of 60 acres of lands made by the High Court by its judgments and decrees rendered in those appeals, have filed the present appeals by special leave seeking the setting aside of the judg