As per case facts, land was acquired in 2010 for developing Sector 10, Dabwali. The Land Acquisition Collector offered different rates for land near the National Highway and land further ... away. The Reference Court, however, assessed a uniform market value based on an old High Court judgment with a 12 percent annual increase. Landowners appealed, arguing for a higher valuation based on a specific sale deed showing commercial potential near the highway. The State also appealed against the uniform rate. The question arose whether a uniform market value was appropriate for land with varying proximity to the highway and what the correct valuation should be, including the use of a belting system. Finally, the High Court held that the Reference Court erred by assessing a uniform market value. It reinstated the belting system, determining a higher value for land within 2 acres of the National Highway ( rupees 2,87,12,333 per acre) by applying 12 percent annual appreciation to a relevant sale deed. For land beyond 2 acres depth, the High Court maintained the Land Acquisition Collector's assessed value ( rupees 40,00,000 per acre).