Tribunal held that the requirement was always to arrive as near as possible at an estimate of the market value. In arriving at a reasonably correct market value, it may be necessary to take even two or all of those methods into account inasmuch as exact valuation is not always possible as no two lands may be the same either in respect of the situation or the extent or the potentiality nor is it possible in all cases to have reliable material from which that valuation can be accurately determined. It would be reasonable to the fix market value of the land by averaging the value given by the assessee and that taken by the Assessing Officer as on April 1, 1981.( AY. 2009-10 )