The learned Subordinate Judge held that on the admission of the plaintiff himself as PW 6, and his two witnesses Parmanand, Secretary Urban Improvement Board, PW 3 and Shah Alamuddin, Deputy Minister, PW 5 it was clear that D.N. Gupta had been appointed merely to assess the value of the disputed land and that it was never agreed that whatever appraisement or valuation he may make would be binding on both the parties, nor did the 650 Deputy Minister make any commitment on behalf of the State Government that whatever assessment D.N. Gupta would make would be binding on the State Government and that therefore the appraisement or valuation made by D.N. Gupta in his report (Exh.5) dated February 21, 1956 could not be treated as an 'admission of liability ' under s.20 of the Evidence Act on the part of the State Government.