MANIPUR TEA COMPANY vs COLLECTOR OF HAILAKANDI

The Supreme Court held that under Section 23(1) of the Land Acquisition Act, 1894, the burden of proof lies on the claimants to establish the market value of the acquired land through reliable evidence. The Court found that the High Court erred in relying on sale statistics without examining witnesses and in rejecting the appellant's sale deeds, which were deemed relevant but not properly substantiated. The Court upheld the compensation awarded by the reference Court, affirming the principle that compensation must reflect the market value determined by prudent purchasers.