JUDGMENT

G.S. Sandhawalia , J —The present order shall dispose of 8 appeals i.e. (RFA Nos.4945, 3384, 3742, 3743, 3744, 4325 and 4946 of 2014 & RFA No.584 of 2017) filed both by the land owners and the State under Section 54 of the Land Acquisition Act, 1894, which are directed against the orders of the Reference Court, Karnal dated 11.12.2013. The Court has assessed the market value of the land @ Rs.33,51,813.76 per acre for the land which was situated on the G.T. Road upto 2 acres on the date of notification under Section 4 of the Act dated 07.05.2007, while placing reliance upon Ex.P1 to Ex.P5, the sale deeds by taking out an average of Rs.83,79,534/-. A cut was imposed to the extent of 60% on account of the fact that the land had been developed and, therefore, the market value was, accordingly, assessed. For the other land beyond 2 acres, the value was fixed @ Rs.26,81,451/- per acre alongwith all statutory benefits.

2. The acquisition which was initiated on 07.05.2007 under Section 4 was followed by the notification under Section 6 dated 09.01.2008 by the State for expansio