section (3) read with sub-section (2) of Section 29 of the said Act of 1966, if, on account of acquisition of a land under the provisions of the said Act of 1966, compensation cannot be determined by agreement, the case is required to be referred to the Deputy Commissioner for determination of the amount of compensation to be paid for such acquisition. Section 30 of the said Act of 1966 specifically lays down that the provisions of the Land Acquisition Act, 1894 (for short ‘the said Act of 1894’) shall mutatis mutandis apply in respect of the enquiry and award by the Deputy Commissioner. Thus, the power of the Deputy Commissioner to fix compensation as per sub-section (3) of Section 29 has to be exercised as per the provisions of the said Act of 1894. Under Section 23 of the said Act of 1894, the factors which should be taken into consideration for determining the amount of compensation to be awarded in respect of the acquired land have been set out. The second item in Section 23 is of the damage sustained by the person interested by reason of the taking of any standing crops or trees which may be on the land at the time of the Collector taking possession thereof. Therefore, the damage sustained on account of the standing crops or trees on the date on which the possession of the acquired land is taken over is a factor