7 No doubt, some deductions are due when comparison is made between the sale instance in respect of small plot and the acquired land, which is a larger property. However, there is nothing like a standard deduction. The deduction will depend upon the fact situation in each case. In this case, the sale instance was in respect of the land situate at Rahuri, which is a Municipal area. So also, the acquired land is found to be within the Municipal limits of Rahuri. There is no evidence on record that the acquired land was already put to non agricultural use. In the course of evidence, it was admitted that the acquired land was substantially developed and there was no even necessity to lay internal roads. The acquired land was in the close proximity of Nagar-Manmad State Highway and several structures like Central Bank Colony, Ghadage Maharaj Ashram, Cinema Theaters and Hotels were in the vicinity of the acquired land. Taking all these circumstances into consideration, it does appear that the deduction of 25% was on the higher side. However, the contention of the claimant that no deduction was due, also cannot be accepted. Based upon the evidence on record and upon comparison of the land in the sale instance and the acquired land, this is a fit case where deduction could have been 15% and not 25%. The Reference Court, by correctly granting escalation of 10% p.a., from 1989 to 1996, determined the market rate @ Rs.600/-
