“Having said that, the only issue that survives is; Whether the deduction caused by the Reference Court, at Rs.10,00,000/- per acre, on account of development charges can be countenanced? The Supreme Court in Chandershekhar (dead) by LRs and others v. Land Acquisition Collector and another, (2012) 1 SCC 390, held that deduction towards development included (i) keeping aside area/space for providing developmental infrastructure and (ii) development expenditure. What needs to be noticed is that this was never the case of the State that the sale instances that were relied upon by the claimant/landowners formed part of a fully developed lay out or an urban area or an estate that was equipped with modern days facilities. Whereas, the acquired land lacked all those features/advantages. As indicated earlier, the State failed to lead any evidence in the matter except the statement of RW-1 Abdul Hamid Khan, which hardly justify the deduction caused by the Reference Court. Thus, no cut on account of development charges could at all be applied or was