Brig. Sahib Singh Kalha And Ors. vs Amritsar Improvement Trust And Ors. on 1 October, 1981
Sahib Singh
Kalha v. Amritsar Improvement Trust[(1982) 1 SCC 419], this Court indicated that
deductions for land required for roads and other developmental expenses can,
together, come up to as much as 53 per cent. But the prices fetched for small
plots cannot directly be applied in the case of large areas, for the reason that
the former reflects the 'retail' price of land and the latter the 'wholesale'
price."