Land Acquisition – The purpose for which the land is acquired must be taken into consideration while determining development charges- market value is determined based on the price of a willing buyer- a willing seller at arm’s length – When there is a choice between an exemplar where the transaction is between unrelated parties dealing at arm’s length and between an exemplar where the transaction is between related parties of a higher value, both of which are broadly around the same period, prudence would dictate and common sense would command that we accept the value of set out in the transaction between unrelated parties. (Para 62-67)