Ex. RW1/D and RW1/F, which have been relied upon by the LAC and the High Court while assessing the rate of compensation at Rupees 45,00,000/- per acre, appertained to the smaller pieces of land and were inferior in nature, as the sale consideration mentioned therein was lower than the rate estimated by the LAC itself. Instead, they urged that Ex. P76 and Ex. P3 ought to have been relied upon, owing to their similarity and proximity to the acquired land, as well as their temporal proximity to the date of issuance of the Section 4 notification. They further emphasised that these sale exemplars are the best sale instances to be considered since Ex. P76 was registered only a few months after the Section 4 notification, whereas Ex. P3 was executed prior to the said notification. 12 | Page10. Given 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