Chimanlal Hargovinddas vs Special Land Acquisition Officer, ... on 21 July, 1988
26. The only other deduction allowed by the High Court was made towards "waiting
period". Under this head the High Court allowed a deduction of 5 percent. During
the course of hearing, learned counsel for the appellants did not assail the aforesaid
deduction. It is therefore not necessary for us to record any finding in respect of the
deduction applied by the High Court under the head of "waiting period". Needless to
mention, that "waiting period" has been held to be one of the relevant components for
making deductions by this Court in Chimanlal Hargovinddas vs. Special Land
Acquisition Officer, Poona & Anr., (1988) 3 SCC 751, Land Acquisition Officer
Revenue Divisional Officer, Chittor vs. L. Kamalamma (Smt.) Dead by LRs.