As per case facts, a significant area of land was acquired by the House & Urban Development Department (PUDA) for a residential urban estate in Gurdaspur. Landowners appealed to the ... High Court, contending that the initially offered market value was insufficient, given the land's location within municipal limits, proximity to urban facilities like the Bus Stand, District Courts, residential areas, and commercial establishments. The question arose regarding the appropriate market value for the acquired land, considering its urbanized nature and previous assessments by tribunals. Finally, the High Court, after considering the urbanized nature and location, and a prior assessment by the Land Acquisition Tribunal, applied a cut to a derived higher per-acre valuation from small plots. It ultimately assessed a new uniform market value per acre, along with statutory benefits for the landowners.