making a small area of land comparable to larger tracts, range from a minimum of 20% to a maximum of 75%.14 31. Since the degree of application of cuts is essentially a question of fact dependent on the unique circumstances of each case, the particulars to be reckoned with in determining the extent of such deduction often include a myriad of factors, such as the relative difference in the size of the land in the sale exemplar vis a vis the acquired land, proximity to a road, nearness to developed areas, etc.15 Additionally, several decisions have also taken into account the nature of the lands because of the stark difference that may exist between the valuation of an agricultural or undeveloped land and the sale price of a small developed plot in a private layout.16 32. Circling back to the facts of the present case, it is evident that the land in Ex. P5 is similar in nature to the acquired land, both being agricultural land. Its proximity to the acquired land and the fact that it is