44. The Hon'ble Supreme Court in Atma Singh v. State of Haryana,(2008) 2 SCC 568, by placing reliance on some of the earlier Judgments regarding deduction in the case of smaller extent when compared to the larger extent acquired, explained the legal position thus:-
41. The Honourable Supreme Court in REVENUE DIVISIONAL OFFICER cum- L.A.O. v. SHAIK AZAM SAHEB ETC.[2009(1)SCALE 545] cited supra indicated the extent of deduction taking into consideration the nature of land acquisition and the land involved in the subject matter of sale deed relied on for computing the market rate and deducted one third towards development cost and observed thus:-