JUDGMENT

Mukerji, J. - This is an appeal by the Collector of Bareilly in a land acquisition case. The land acquired was a perpetual revenue free land, and one of the questions raised was at how many years' purchase the value should be assessed. The profits found were Rs. 42 a year and the learned District Judge allowed forty years' purchase.

2. The first ground of appeal is that this is too much. We are of opinion that it is not and we are fortified in our view by the judgment of this Court delivered by another Bench in the connected appeal No. 430 of 1922.

3. The next point argued is that the 15 per cent, awarded by the learned District Judge should not have been awarded on the value of trees. It is argued that u/s 23, Sub-section 2 of the Land Acquisition Act the 15 per cent, is to be awarded on the market value of the land. But under the definition of the land as given in the Act itself the land would include trees standing thereon. We therefore do not see why the value of the trees should be excluded in calculating the 15 per cent, allowed by the statute. This view of ours is supported by Krishna Bai Vs. The Secretary of State for India in Council, AIR 1920 All 101 and Sub-Collec