1. In this appeal filed under S.54(2) of the Land Acquisition Act, 1894 (in short 'the Act'), the Land Acquisition Officer has questioned the market value as determined by the District Judge, Uttara Kannada, Karwar in R.A. No. 164/89.

2. It appears that, under preliminary notification dated 9-5-1974 issued under S.4 of the Act, lands in question were acquired for construction of Police Parade Ground, Assault Course, Police play ground, Police Headquarters and wireless station etc. The learned District Judge on consideration of the materials placed before him, enhanced the market rate from Rs. 900/- to Rs. 1400/- per gunta by allowing the contention of the landowner and rejecting the appeal filed by the State for reduction of the market value. When the matter was taken up for hearing before the learned single Judge, a controversy arose as to whether while determining the potential value of the land in question, deduction by way of development charges should be taken at 33.33% or 53% as held by a Division Bench of this Court in M.F.A. 667/89, D/- 9th September, 1993, since the learned single Judge was of the opinion that the said Division Bench judgment was rendered on a misreading o