The appeal in A.S.No.145 of 2004 is preferred against the award of the Land Acquisition Tribunal in L.A.O.P.No.20 of 1996. The appeal has been filed by the Government. Similarly, the claimant has also filed Cross Objection No.19 of 2006 for enhancement of the compensation.

2. The following facts are not in dispute. An extent of 0.06.5 hectares in Survey No.658/2A and an extent of 0.07.0 hectares in Survey No.658/9A in A.Vellode Village, Dindigul Taluk, were acquired by the Government for the purpose of forming Railway Track. The notification issued under Section 4(1) is dated 09.01.1991. Though the land is classified as a punja land as per the revenue records, the Land Acquisition Officer has fixed compensation by adopting capitalization method in respect of the claimant's land. The Land Acquisition Officer fixed the value of the land at Rs.29,640/- per hectare. After determining the land cost, the Land Acquisition Officer also awarded compensation for the lands by adopting capitalization method. After taking into account the income for ten years for the land in Survey No.658/2A at Rs.17,290/- and for the land in Survey No.658/9A at Rs.57,750/-, the award was passed by the