analysis, it can also be seen that there are two positives in favour of appellants’ land. Firstly, the acquisition in case of appellants is almost after 9 months of the sale deed in relation to Ex. P-12 and it is a commonly known factor that rates of road side commercial properties increases very rapidly. Secondly, as discussed earlier, on account of Change of Land Use permission as well as the permission of building plan for setting up of a commercial establishment already been granted to the appellants qua this land coupled with the fact that most of their land is facing the National Highway, land of appellants is much ahead in development race in comparison to other nearby properties. Accordingly, deduction of 33⅓% is largely on account of the factor that the rates are being assessed on the basis of a sale deed pertaining to a small chunk of land. Therefore, after 1/3rd deduction, the compensation to be paid to the appellants in present case comes out to be Rs. 26,66,667/- per acre. [ Rs. 40,00,000 – Rs. 13,33,333 (i.e. 1/3rd of Rs. 40,00,000/-) = Rs. 26,66,667.00 ].