Section 60(1)(f) in The Orissa Development Authorities Act, 1982
(f)any amounts by which the aggregate of the values of the original plots exceeds the aggregate of the values of the final plots included in the final town planning scheme, each of such plots being estimated at its market value at the date of publication of the declaration, in the Gazette, under Sub-section (2) of Section 23 with all the buildings and works thereon at the said date and without reference to improvements contemplated in the scheme other than improvements due to alteration of its boundaries.