( 1 ) THESE two appeals at the instance of the State of West Bengal arise out of a land acquisition reference. By notification dated 20th February, 1958, part of C. S. plot No. 244 of Khatian No. 212, Mouza Kenduadihi, was sought to be acquired. F. A. 921 of 1964 is in respect of garden, area being 2-70 acres and F. A. No. 922 of 1964 is in respect of Bastu and Tara land being 1. 41 and Order 42 acres respectively. In making the reference to the Court under Section 18 of the Act, the Land Acquisition Collector stated that the valuation has been assessed on the basis of the sale figures of land sold in the Mouza and those have been obtained from the Registration Department and as per provision of the Land Acquisition Act. It is stated that the land was valued at Rs. 8. 500/- per acre. The referring claimant not being satisfied filed an application under Section 18 of the Land Acquisition Act for reference. It must be stated that the lands were acquired under the relevant provision of the Act II of 1948. The Land Acquisition Collector assessed the valuation of the land in question at the rate of Rs. 142/- per cottah. The Land Acquisition Judge raised it to Rs. 300/- per