of the acquired land’s value. 21. Having been equipped with the factors to be considered while selecting a comparable sale instance to draw an estimate from, it is perhaps suitable to tackle the core issue and ascertain which of the sale exemplars produced before us may be most appropriate to be utilised in this exercise. 22. In the case at hand, the High Court and the Reference Court have disagreed on what sale exemplars could be used to determine fair compensation. While the Reference Court relied on Ex P76, the 5 General Manager, Oil and Natural Gas Corporation Ltd. v. Rameshbhai Jivanbhai Patel, 2008 (14) SCC 745; Maya Devi v. State of Haryana, (2018) 2 SCC 474. 6 (2010) 9 SCC 118. 20 | PageHigh Court has rejected the same because it was executed after the issuance of the Section 4 notification. Nevertheless, the High Court has fallen prey to the same error and has relied upon the Respondents’ sale exemplars, which were also executed after the acquisition had already begun. 23. As