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10. The principle of determination of valuation when we take small plots of land as exemplars has come through several decisions and particularly in Prabhakar Raghunath Patil Vs. Maharashtra (2010) 13 SCC 107, the Supreme Court was examining the sales of transactions pertaining to small plots of land where large properties were acquired. The Court adopted a deduction of 33% as appropriate. In the decision of the Supreme Court in Chandra Shekhar and others Vs. Land Acquisition Officer (2012) 1 SCC 390, the Supreme Court was laying down certain important principles that deduction for development charges shall not be more than 67%. Development would mean (i) keeping aside sale/space for providing infrastructure and (ii) development expenditure. An additional extent of 7% would also be added in cases where additional charges are shown to have been incurred. The Court was, therefore, holding that normally 67% would be the maximum deduction for development charges that will be provided with the exception going up to 75% where additional expenditures have been shown to have been incurred. In this case the land owners have shown through Ex.P17 important data relating to the manner of user of the property acquired by HUDA. It seems from this that the user of the property has varied from the residential to commercial to community centres to public utility buildings. The roads and open space have accounted for 25.68% which means that nearly 75% of the property has been effectively put to use. It means that every bit of the remaining 75% has been offered for sale in some way or the other either as residential or commercial plot or for common utilities. Some open spaces as common areas could not have been put for sale. I am also prepared to also see such public utility places like health centres, community centres, electric sub station etc are res extra commercium and therefore, they could not have fetched any amount. In the manner in which the user of the property has been shown with fairly a high utilization of the area acquired and considering also the fact that from a village to a town now as one of a tri-city, Panchkula has become posh with residential and non-residential accommodation, highest deduction at 67% would be unjustified but the deduction for development could be provided at 33 ½ %. The inclusion of the high value plots ought not to be a major issue since there have been quite a few transactions which I have fetched fairly a low value and it ought to therefore be seen as an equalising factor. If we take the average value of all these properties, it comes to ` 551/- per sq. yard, if we apply 33 ½ % cut for the development charge in the light of what the Supreme Court has held in Chandra Shekhar's case (supra), the value per square yard would be ` 366/-. I have not taken the highest price among the sale deeds and adopted the average valuation only because in the same town or city there shall be different categories of land such as residential, commercial and industrial plots with differential valuations and when the prices of small plots obtain different prices depending on the nature of user, the highest price among them shall not be appropriate. An average price of various plots through sales shall be most appropriate. This, in my view, would represent the proper and adequate market value for the properties.