C.A. No. 003992 - 004000 / 2011
When determining market value of compulsorily acquired land under the Land Acquisition Act, 1894, sale instances of smaller parcels cannot directly form the basis for valuing large tracts without appropriate deductions for development charges, covering both the area set apart for roads, open spaces, and civic amenities, and the cost of actual development works — a variable percentage depending on the land's nature, topography, and existing state of development. As analyzed on casestatus.in, courts retain judicial discretion in quantifying such deductions, and where the High Court has duly considered all statutory factors under Section 23, the Supreme Court will decline interference under Article 136.