where there are multiple sale deeds available for consideration, the Court shall rely on the highest valued exemplars unless the prices fall within a 12 (2012) 5 SCC 432. 13 (2013) 16 SCC 392. 24 | Pagenarrow range, in which case calculating an average of the values therein may be more congruous. 29. In these extenuating circumstances, there exists significant disparity among the sale exemplars presently under consideration. Amongst these sale exemplars, being Ex. P2-P8 and Ex. P10, the highest sale instance values the land at Rupees 1,81,33,867 per acre, whereas the lowest values it at Rupees 16,94,000 per acre. Given this wide range and in light of the judicial precedents cited above, we are of the opinion that we should rely upon the highest sale exemplar, which is Ex. P5, rather than solely depending upon an average of the multiple sale deeds produced before us. Despite the Respondents’ vehement contention that Ex. P5 should not be relied upon owing to it being a significantly