and would in fact, be closer in range to the rate granted by the Reference Court. 35. Alternatively, and only to bolster our above arrived conclusion, even if the principle of averaging were applied, the most suitable sale instances for this purpose, as discussed earlier, would be Ex. P2 to Ex. P8 and Ex. P10, which are noted to be in close proximity to the acquired land. Upon evaluation, the average price of these lands is Rupees 1,49,71,733 per acre, which exceeds the sale consideration shown in most comparable sale examples. This leaves no room for doubt that the compensation awarded by the Reference Court, at the rate of Rupees 92,62,500 per acre, was 28 | Pageneither excessive nor beyond the fair and just value of the acquired land. 36. However, considering the totality of the circumstances and recognizing that the subject land has not been acquired for profiteering or commercial purposes, but primarily for the development of a residential area, we find it appropriate to rely on