(1.) THE Land Acquisition Officer/respondent is the appellant herein.
(2.) A.S.No.54 of 1992 relates to the acquisition of an extent of 1.10.5.hectares of land in Survey No.511/2 of Periasemur Village, Erode Taluk for the purpose of Tamil Nadu Housing Board Scheme. Notification under section 4(1) of the Land Acquisition Act, 1894 (hereinafter referred to as the Act) was published on 15.7.1981. An Award No.2 of 1986 was made on 11.8.1986 fixing a compensation at the rate of Rs.83,940 per hectare (Rs.33,984 per acre). At this rate, on the acquired land along with trees and building, a total compensation of a sum of Rs.1,82,510.15 was awarded. The Land Acquisition Officer has awarded 30% solatium and interest of 12% on this amount. The learned Subordinate Judge has enhanced the compensation and fixed the land value at Rs.9,800 per acre (which is equivalent to Rs.98,000 per hectare or Rs.3,967 per cent). Aggrieved by this enhancement, the above appeal is preferred.
(3.) IT has to be further seen that since the lands under acquisition are undeveloped dry lands, deductions have to be made from the market value for development charges. In Basavva v. Special Land Acquisition Officer 1996 (9) SCC 640, their lordships have held that the deductions can be between 33 to 53% from the market value and giving additional deduction of 12% i.e., total deduction of 65%, was held to be not illegal. In Vasundara Devi v. Revenue Divisional Officer (Land Acquisition Officer) , 1995(5) SCC 426, the Supreme Court held that when sale deeds of smaller pieces of lands are found to be genuine and reliable, sufficient deductions should be made to arrive at the market value of large tracts of land and hence, 40% deduction was upheld. In K. Shiva Devamma v. Assistant Commissioner and Land Acquisition Officer , 1996 (2) SCC 62, the Supreme Court upheld the deduction of 53% under building rules and further deduction towards development charges at the rate of 33 %.