Mokhtar Sidin HMR:

Prinsip-prinsip imtuk memberikan pampasan kepada pengambilan-pengambilan tanah terdapat di dalam Jadual Pertama kepada Akta Pengambilan Tanah 1960 (Akta 486) di mana dinyatakan bahawa pampasan hendaklah mengikut harga pasaran (market value) tanah tersebut semasa tanah itu digazetkan untuk diambil. Apakah pengertian harga pasaran ini telah dihuraikan dengan panjang lebar di dalam kes Ng Tiou Hong v. Collector of Land Revenue Gombak [1984] 1 CLJ 289 (Rep); [1984] 1 CLJ 350; [1984] 2 MLJ 35, iaitu satu keputusan Mahkamah Persekutuan. Syed Agil Barakbah, HMP (ia semasa itu) di dalam penghakimannya di ms. 37 menyatakan seperti berikut:

There are of course other principles that have to be applied according to the facts and circumstances of a particular case along the lines provided by the First Schedule to the Act and as decided from time to time by the courts. We consider the following as the main principles:

Firstly, market value means the compensation that must be determined by reference to the price which a willing vendor might reasonably expect to obtain from a willing purchaser. The elements of unwillingness or sentimental value on the part of the vendor to part with the land and the urgent necessity of the purchaser to buy have to be disregarded and cannot be made a basis for increasing the market value. It must be treated on the willingness of both the vendor to sell and the purchaser to buy at the market price without any element of compulsion. Secondly, the market price can be measured by a consideration of the prices of sales of similar lands in the neighbourhood or locality and of similar quality and positions. Thirdly, its potentialities must be taken into account. The nature of the land and the use to which it is being put at the time of acquisition have to be taken into account together with the likelihood to which it is reasonably capable of being put to use in the future e.g. the possibility of it being used for building or other developments. Fourthly, in considering the nature of the land regard must be given as to whether its locality is within or near a developed area, its distance to or from a town, availability of access road to and within it or presence of a road reserve indicating a likelihood of access to be constructed in the near future, expenses that would likely be incurred in levelling the surface and the like. Fifthly, estimates of value by experts are undoubtedly some evidence but too much weight should not be given unless it is supported by, or coincides with, other evidence.

The safest guide is evidence of sales of similar lands of similar quality or position in the locality at or prior to the time of acquisition. The prices paid for such sales can be used as comparables subject to making allowances for all the circumstances.

Bagi tanah-tanah ladang (estet) pula, sebagaimana yang terdapat di dalam permohonan ini, beberapa fakta patut dipertimbangkan untuk mendapatkan harga pasaran itu. Yang utamanya ialah perbandingan hendaklah dibuat dengan transaksi tanah-tanah ladang yang lain yang berlaku di kawasan tanah terlibat, sekiranya tidak terdapat transaksi tanah ladang di kawasan yang lain yang barhampiran dengan tanah terlibat. Keduanya, kedudukan dan keadaan tanah perbandingan hendaklah hampir sama dengan tanah terlibat. Ini telah dinyatakan dengan jelasnya oleh Mohamad Dzaiddin bin Haji Abdullah, HMA (ia semasa itu), di dalam kes Siah Brothers Plantation Sdn Bhd v. Pentadbir Tanah dan Daerah Kuantan [1993] 3 CLJ 435 SC. Di ms. 440, Mohamad Dzaiddin menyatakan:

Setelah mengkaji hujah-hujah dari kedua-dua pihak, kami berpendapat bahawa lot-lot perbandingan yang digunakan oleh PW1 memanglah tidak seimbangan dengan tanah dijadualkan. Ketiga-tiga lot No. 2696, 2425 dan 3282 mempunyai luasan yang kecil jika dibanding dengan tanah dijadualkan, iaitu sebuah tanah estet luasnya 498.75 ekar. Di sini kami bersetuju dengan alasan hakim yang arif bahawa untuk menilai tanah estet b