KIRAN TANDON vs ALLAHABAD DEV.AUTHORITY

The Supreme Court addressed the appeals against the Allahabad High Court's judgment modifying compensation awarded under the Land Acquisition Act, specifically Section 4(1) and Section 30. The Court upheld the High Court's valuation of the land at Rs. 500 per square yard but mandated a 20% deduction for internal development costs. The Court also ruled that since the claimant had leasehold rights expiring shortly after possession was taken, the compensation should be equally apportioned between the claimant and the State Government, resulting in the claimant receiving only 50% of the compensation.