ORDER : Delay condoned. Leave granted. These appeals are directed against the judgment and order passed by the Himachal Pradesh High Court on 25.4.2007 whereby the High Court has determined the market value of the acquired land at a uniform rate of Rs. 37,800 per bigha. Consequently, the High Court has directed that the amount calculated on the basis of the aforesaid fixed compensation be paid to the appellants herein along with other benefits as available to them under section 23(1-A) and also interest at the statutory rates. 2. The respondent no. 1 acquired the total area of 221.03 bighas (but according to the High Court), total acquired area of 211 bighas were acquired by the State Government by issuing a notification under Section 4 of the Land Acquisition Act which was published in the Gazatte on 2.4.1988. The purpose of acquiring the aforesaid land was to establish an industry in the said acquired land. The State Government issued a declaration under Section 6 of the Act on 21.10.1989. The Land Acquisition Officer passed an award in respect of the said acquired land on 18.11.1991 determining the compensation of the land by classifying the land into four classes, namely Obar Abbal, Obar Doem, Banjar Kadim and Nakabil. The Land Acquisition Officer after examining the records determined the compensation of the aforesaid four classes of land at Rs. 35,814.92 per bigha, Rs. 27,150.02 per bigha, Rs. 6931.92 per bigha and Rs. 500 per bigha respectively. Being aggrieved by the aforesaid determination of the compensation by the Land Acquisition Officer, a reference was sought for which was consequently referred to the Reference Court. The Reference Court received evidence adduced by the parties and by its award dated 27.10.1994, enhanced the compensation in respect of Banjar Kadim and Nakabil only. The claimants filed an appeal before the High Court under Section 54 of the Land Acquisition Act. The High Court upon re-appreciation of the evidence on record, held and determined the compensation for the entire land at the uniform rate of Rs. 63,000 per bigha. Being aggrieved by the aforesaid judgment and order, the appellants-claimants have filed these appeals. The State accepted the aforesaid determination of compensation by the High Court at Rs. 63000 per bigha at a uniform rate. 3. Notice was issued in the appeals filed by the appellants- claimants pursuant to which State Government has also entered appearance. 63,000 per bigha. Being aggrieved by the aforesaid judgment and order, the appellants-claimants have filed these appeals. The State accepted the aforesaid determination of compensation by the High Court at Rs. 63000 per bigha at a uniform rate. 3. Notice was issued in the appeals filed by the appellants- claimants pursuant to which State Government has also entered appearance. Therefore, we have heard learned counsel for the parties who have taken us through the evidence on record. 4. Learned counsel for the appellants submitted that the High Court after working out the market value of the land at Rs. 63,000 per bigha directed for making a deduction of 40% on account of development charges and utilisation of a part of the land for roads, drains and other civic amenities. The only contention that is raised by the counsel for the appellants herein is that the aforesaid deduction ordered to be made by the High Court is on the higher side. According to him, generally 30% is deducted on account of development charges and utilisation of part of the land for providing roads, drains and other civic amenities. In support of the said contention, learned counsel has relied upon decision of this Court in Radha Mudaliyar, etc. v. Special Tahsildar (Land Acquisition), T.N.H. Board, etc. AIR 2011 SC 54 . 5. Having heard the learned counsel appearing for the parties and on appreciation of the records, we find that the High Court rightly took notice of three sale deeds which are dated 30.1.87, 5.10.88 and 27.8.87. The aforesaid sale deeds are executed near about the same time when the Section 4 notification was issued in the present case. According to the evidence recorded and discussed by the High Court, the land covered by the said sale deeds is although not identical but almost similar in nature with that of the acquired land. The average market value of those three transactions comes to Rs. 63,000 per bigha. The High Court however, deducted 40% amount from the aforesaid calculation on account of development charges and utilisation of a part of the land for roads, drains and for providing other civic amenities, while working out the market value of the land. The average market value of those three transactions comes to Rs. 63,000 per bigha. The High Court however, deducted 40% amount from the aforesaid calculation on account of development charges and utilisation of a part of the land for roads, drains and for providing other civic amenities, while working out the market value of the land. Considering the fact that there are already a number of factories existing in the vicinity of the land in question, the land appears to be developed land, to some extent, although the land was stated to be agricultural land and a part of the same was waste land. It is also established from the records and as stated in paragraph 13 of the High Court judgment that the acquired land is situated in the midst of a number of industries and a part of the land is also abutting the main road. Considering these facts, in our considered opinion, deduction of 30% from the average market value would be just and proper. We, therefore, direct that 30% be only deducted from the average market value as determined by the High Court instead of 40% on account of development charges and utilisation of part of the land for roads, drains and for providing other civic amenities. 6. In terms thereof, we modify the order of the High Court to the aforesaid extent and direct that the balance amount now payable along with all other benefits be paid to the appellants as expeditiously as possible, in terms of the aforesaid order.