Shivadevamma and Ors. the deduction of 53% under the building rules and further deduction towards development charges ordered by High Court held not illegal ... rule, deduction towards development charges is to the extent of 33.3%. However considering the development rules, in those cases further deduction is also held legal
land for the
purpose of determining compensation; and
iii) deduction of development charges ought to be fixed in light of two
factors, viz., extent ... deduction). The High Court
has not at all considered the relevant factors while making an appropriate
deduction towards development charges. Therefore, considering the relevant
factors
High Court in making deductions
towards the cost of development / development charges
from the market value determined on the basis of the
sale deeds produced ... proposed
development. We, therefore, hold that the High Court
has erred in directing the deduction on account of the
developmental charges at the rate
while so, Reference Court erred in not making any deduction for development charges.
13. We have also heard Mr.V.Ravi, learned Special Government Pleader ... value at Rs.100/- per sq. ft. no percentage of deduction for development charges was made. More over, we do not find that any development
Shivadevamma and Ors., the deduction of 53% under the building rules and further deduction towards development charges ordered by High Court held not illegal ... rule, deduction towards development charges is to the extent of 33.3%. However, considering the development rules, in those cases further deduction is also held legal
DEVELOPMENT CHARGES:
36. While fixing the market value, development charges have to be deducted depending upon the nature of the land. While giving such deduction ... towards development charges as well as percentage of deduction. Such deduction is also not automatic unless there is a factual finding that deduction was absolutely
High Court in making deductions
towards the cost of development / development charges
from the market value determined on the basis of the
sale deeds produced ... proposed
development. We, therefore, hold that the High Court
has erred in directing the deduction on account of the
developmental charges at the rate
towards development charges as well as percentage of deduction. Such deduction is also not automatic unless there is a factual finding that deduction was absolutely ... towards development charges is on the higher side. No reason has been given for applying the rate of 53% towards development charges. Generally, the trend
made deductions in the name of
development charges/cost of development. The Reference Court made three-
tier deduction. In the first place, 25% was deducted ... proposed development. We, therefore, hold
that the High Court has erred in directing the deduction on account of
the developmental charges at the rate
land in question and
thereupon to make deduction towards the
development. The development charges can be
maximum to the extent ... development
purpose.”
The aforesaid judgments postulate general factors that are
to be taken into consideration for deciding the quantum of
deduction of development charges
