TaxTMI 
TaxTMI 
1995 (7) TMI 366
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.... since common question of law arises in this appeal. Notification under s.4(1) of the Land Acquisition Act, 1894 (for short, `the Act') was published in the State Gazette on August 29, 1980 acquiring an extent of 46 acres 6 gunthas of land in Miryalaguda town in Nalgonda Dist. of A.P. for planned development by the Andhra Pradesh Housing Board. Possession thereof was taken on December 10, 1980 and....
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....igh Court in A.S. No. 1833/85 dated December 15, 1992 and batch. Shri K. Madhava Reddy, the learned senior counsel for the appellant placing reliance on Vijay Kumar Moti Lal Vs. State of Maharashtra, [(1981) 2 SCC 719] and Special Land Acquisition Officer, Vishakapatnam vs. Smt. A. Mangala Gowri, [(1991) 4 SCC 218] contended that this Court had upheld deduction of uniform rate of 1/3rd is require....
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....lso when reliance is placed by the Court in Ex. X-1 to X-3, admittedly smaller extents of one guntha each which had fetched a market value at the rate of Rs. 1,20,000/-, necessary deduction need to be given. Taking these two factors into consideration, ultimately it deducted 40%, though loosely termed as "towards developmental charges". This Court in Administrator General of West Bengal vs. Collec....
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....maller pieces of land when found to be germane Gujarat High Court deducted 60% of the value, this Court in M/s. Hasanali Khanbhai & Sons & Ors. v. State of Gujarat [C.A. No. 3263/79] dated July 26, 1995, upheld the deduction of 60% by the High Court. When genuine and reliable sale deeds of small extents were considered to determine market value, the same will not form sole basis to determine marke....