RATTAN KUMAR TANDAN vs STATE OF UTTAR PRADESH

The Supreme Court addressed the valuation of land and trees under the Land Acquisition Act, 1894, specifically Sections 4(1) and 11. The Court held that the High Court erred in reversing the reference Court's compensation determination of Rs.500 per sq. yd. for land and Rs.50,000 for trees, emphasizing the inadmissibility of the valuation report used by the Land Acquisition Officer. The Court reinstated the reference Court's valuation, affirming the principle that compensation must reflect true market value and proper evidence must be presented for valuation assessments.