aside areas for roads, open spaces and dividing the land into smaller plots suitable for the construction of buildings. 27. In the instant case, there are multiple sale deeds of smaller plots, and these represent the best available evidence for estimating compensation. Since there is no legal impediment to considering such sale deeds, the logical progression in the 9 Administrator General of West Bengal v. Collector, Varanasi, (1988) 2 SCC 150. 10 Ibid; Atma Singh v. State of Haryana and others, (2008) 2 SCC 568. 11 (1988) 3 SCC 751. 23 | Pagecompensation estimation process would be to identify the most suitable sale deed(s) for determining the market value and subsequently, to apply adequate deductions on the same. The solution to this state of flux may thus be found in the case of Mehrawal Khewaji Trust v. State of Punjab,12 where this Court laid down as follows: “....It is clear that when there are several exemplars with reference to similar lands, it is the general rule that the