8. The principles regarding deduction to be applied while determining market value of a land for compensation under the Act, 1894, has been explained by Hon'ble Supreme Court, providing for deduction ranging up to 75% depending upon the nature of land, its situation and stage of development etc., vide Brig. Sahib Singh Kalha Vs. Amritsar Improvement Trust, (1982) 1 SCC 419 (deductions between 20% and 33%), Administrator General of West Bengal Vs. Collector, Varanasi, (1988) 2 SCC 150 (upheld deduction of 40%), Chimanlal Hargovinddas Vs. Special Land Acquisition Officer, Poona and another (supra), (deduction between 20% to 50%), Land Acquisition Officer Revenue Divisional Officer, Chottor vs. L. Kamalamma (Smt.) Dead by and others, (1998) 2 SCC 385, (deduction of 40% as development cost), Kasturi and others vs. State of Haryana (supra), (1/3rd deduction was upheld on development),Land Acquisition Officer vs. Nookala Rajamallu and others, (2003) 12 SCC 334, (53% deduction), V. Hanumantha Reddy (Dead) Versus Land Acquisition Officer, (2003) 12 SCC 642, (37% deduction towards development),