show that the land value of the property comes to about 31531.53 per cent. The property covered by Ext.A1 having an extent of 6 ½ cents with a house was sold for a consideration of Rs.3,60,000/-. The value of the building was fixed at Rs.1,50,000/- and therefore the average rate per cent comes to Rs.31,531/-. But the Court below took into consideration that the present property is situated little away from the roads and reduced the centage value to Rs.20,000/-. The Court also did not accept the value shown in Ext.A1 but reduced it to Rs.20,000/- per cent. The Court also entered into a definite finding that small crops like plantains can alone be cultivated below the lines in the said properties. So taking into consideration the total materials available the Court held that the centage value has to be fixed at Rs.20,000/-. Since the property cannot be put into full use and only cultivation like plantain can be done in the property granted a diminution in land value at 35%. In the absence of any other concrete materials to hold otherwise