what had been adduced, Learned Senior Counsels relied on a plethora of decisions in support of their arguments, including the judgment of this Court in Dollar Co. v. Collector of Madras,1 wherein it was held that a sale deed of a recent date could be considered the best evidence. Additionally, they placed reliance on the decision in Special Land Acquisition Officer and another v. M.K. Rafiq Saheb,2 where this Court held that sale deeds pertaining to smaller areas could be taken into consideration by applying a cut. 11. Conversely, Mr. Vikramjit Bannerjee, learned Additional Solicitor General of India, representing the Respondents, contended that the sale deeds produced by the Appellants could not be relied upon as they pertained to sale instances of tiny plots of land constituting only a few Marlas. More specifically, he argued that Ex. P3 was not reliable since it measured only 1 Kanal and 10.5 Marlas, making it significantly smaller in comparison to the acquired land. Similarly,