N. Y. HANUMANTHAPPA, J. ( 1 ) THIS appeal has been preferred by the state against the common judgment passed in O. P. No. 10 of 1989, on 16th April, 1991 by the learned Subordinate Judge, Suryapet. ( 2 ) THE Land Acquisition Officer-appellant here in acquired the Ac. 1. 20 guntas of land of the claimants situated in b. Madaram of Suryapet town. After due draft notification under Section 4 (1) of the land Acquisition Act published on 1-8-1978, the Land Acquisition Officer having held the enquiry passed the award and fixed the market value of the same at the rate of Rs. 7,500/- per acre. Having dissatisfied with the same, the claimants- respondents herein sought reference to the civil Court under Section 18 of the Land acquisition Act. ( 3 ) BEFORE the trial Court, the claimants-respondents here in examined P. Ws. 1 to 3 and marked Exs. A-1 to A-34. None were examined on behalf of the Land Acquisition officer. However, Ex. B-1 award was marked. After considering the entire evidence and the material on record, the trial Court having held that:"thus, regard being given to the various sale transactions referred to above including Exs. A-8 to A-31 emerge during 1973 to 1976 preceding notification showing the average market value at Rs. 60. 14 per square yard and however, whereas the claimants claimed Rs. 40/- per square yard in the claim petition under ex. A-33 wherein claimant No. 1 father of P. W. 1 claimed Rs. 40/- per square yard, the market value cannot be fixed more than Rs. 40/- per square yard. On the date of the notification although it is well settled the amended act makes it clear that this Court is having power to fix the market value higher than the amount claimed by the claimants before the Land Acquisition officer or before the Court. In the instant case not only the reason of Exs. A-l to A-32 various documents and authentic sale transactions showing the average market value of rs. 60. 14 per square yard, but also exs. In the instant case not only the reason of Exs. A-l to A-32 various documents and authentic sale transactions showing the average market value of rs. 60. 14 per square yard, but also exs. A-34 to A-39 the photographs with negatives showing the fast developing and busy business market-yard situated in the heart of the major municipality, Suryapet town one of the second biggest market yard in telangana area surrounded by business and commercial shops, hospitals, police station, colleges, kalyana Mantapam, bus stand, Sub-Court and Munsif Court, temples with potential demand suggesting that the acquired land is having potential demand with abnormal rise of price on account of its location in a busy business town in the heart of the suryapet, it can be without any doubt fixed the market at Rs. 40/- per square yard, although there is evidence at rs. 60/- per square yard on the basis of Exs. A-8 to A-31. Even if following the judgment of High Court of A. P. reported in AIR 1985 A. P. page 118 by his Lordship Justice Jagannatha Rao that 22% to 331/3% deduction can be made out of the average market value, it comes to Rs. 45/- per square yard and average deduction of 25% is made out of the average value arrived at on the basis of various authentic sale transactions at Rs. 60/- per square yard. Therefore, this is a fit case to fix the market value of the acquired land at Rs. 40/- per square yard not exceeding the claim made by the claimant under Ex. A-33 before the land Acquisition Officer. "fixed the compensation at the rate of rs. 40/- per square yard besides the other statutory benefits. ( 4 ) AGGRIEVED by the same, the State has preferred the above appeal Before going into the merits of the case, it is needless to say that it is well settled principle of law that, (1) the market value of small extents of land, would not be a basis for computing the value of large extents of land. ( 4 ) AGGRIEVED by the same, the State has preferred the above appeal Before going into the merits of the case, it is needless to say that it is well settled principle of law that, (1) the market value of small extents of land, would not be a basis for computing the value of large extents of land. (2) the value of the land abutting the main road will fetch more value than that of the land situate behind it, (3) the judgments rendered in similar cases, cannot be a basis or do not act as res judicata in computing the compensation in respect of the other lands, (4) the mere fact that the lands are acquired under the same notification, cannot be a basis to award the same compensation, (5) the determination of the compensation depends upon several factors, viz. , location of the land, its potentiality and the prevailing market value in respect of similar lands etc. ( 5 ) HEARD Mr. Krishnamurthy, the learned Government Pleader for Land acquisition appearing on behalf of the state, and the learned Counsel appearing on behalf of the claimants-respondents herein. ( 6 ) THE learned Government Pleader for land Acquisition submitted that the trial court erred in enhancing the market value of the land in question and the trial Court should not have awarded Rs. 40/- per square yard. Therefore, the trial Court ought to have accepted the reasons given by the Land Acquisition Officer. ( 7 ) THE learned Counsel appearing on behalf of the claimants-respondents submitted that the order of the trial Court is just and reasonable in fixing the market value of the land in question and it does not warrant any interference by this Court. ( 8 ) WE have perused the judgment of the court below. Taking into consideration the situation of the land, the facts and circumstances of the case, the fertility of the land and the material available on record, we are of the considered view that though the reasoning given by the trial Court in enhancing the market value of the land in question at the rate of Rs. 40/- per Sq. yard, is clear, convincing and cogent, but fixing the market value at the rate of Rs. 45/- per square yard, is on higher side. If we take into consideration Exs. 40/- per Sq. yard, is clear, convincing and cogent, but fixing the market value at the rate of Rs. 45/- per square yard, is on higher side. If we take into consideration Exs. A-1 to A-32 and the various authentic sale transactions and the situation of the lands and its fertility, the average market value can be at Rs. 52/- per square yard and that if 1/3rd is deducted for developmental activities, it comes to rs. 35/- per square yard. Therefore, we are of the considered view that ends of justice would be met if the market value is reduced from Rs. 40/- per square yard to Rs. 35/- per square yard. ( 9 ) ACCORDINGLY, the appeal is partly allowed reducing the compensation from rs. 40/- per square yard to Rs. 35/- per square yard. To that effect, the judgment of the Court below is modified and in all other respects, the judgment of the trial Court is confirmed.