that S.Nos.615/11, 460/1B and 642/1 situate within the limits of Kanyakumari Special Grade Panchayat. In that event, there shall be some contra evidence to show that the property does not situate within the Kanyakumari Town Panchayat. Even assuming that the Town Panchayat is upgraded, that does not change situation of the land. Potentiality for development had been taken into consideration by the Tribunal on the basis of the evidence given by the claimant. There is no contra evidence rebutting the same by the appellant/respondent. Therefore, the ground that the land does not situate in potential area cannot be accepted. Further, insofar as the contention with regard to deduction towards development charges is concerned, the land was acquired for formation of fishing harbour. The land situates within the Town Panchayat and the fact is not disputed and there is no evidence that the land is shallow land, which requires development. More so, for formation of fishing harbour, I do not find any reason for doing any development. It is pertinent to note that the appellant/respondent had not let in any evidence that the land requires development for formation of fishing harbour. In the absence of any evidence for development and it is obvious for formation of fishing harbour, the land does not require any development. Therefore, this Court is not inclined to accept the contention that the there shall be deduction towards development charges.