The State Government contested the plaintiff 's claim and pleaded inter alia that the State Government had never agreed that the assessment or valuation made by D.N. Gupta of the disputed land was to be final and binding on them; that there was an error of principle in the assessment or valuation made by him based as it was on the parta rates of the Municipal Committee, Jaipur which admittedly was not applicable to the disputed land which was situate outside the walled city of Jaipur or the rate for the sale of plots of commercial site situate at a distance there from, and that since there was no sale of land in C Scheme in the vicinity of the exchanged plot, the correct value thereof had to be assessed on the basis of the C Scheme rates and therefore the real market value of the disputed land admeasuring 5000 square yards on the basis of the full rate in Scheme of the Urban Improvement Board at Rs. 3.50p.