There are many possibilities.Let me list out.

1. The battery may be duplicate (Chinese).
2. There may be some hardware issue.
3. A rogue app.

Did you experienced the same issue with the old battery. Have you done any software update before this issue started?

Hi, Please tell me about hardware issue. It is just working correctly. But at times, when in power off mode, it shows little green , whereas, if switched on gives about 60 percent.
Today, i have done hard reset to avoid any update, it actually would have enabled. I reset and disabled the automatic updates and also download when wifi on. so, i do not think that there is any update and phone is reset to factory.
I have given to a technician and there is no hardware error found. Just fine from 99 to 40 percent. The problem starts only when it reaches 40 percent.
Factory reset would definitely would reset to factory defaults.
I do not have any rogue apps.
It is 4.2.2 jelly bean OS. I read about thousand threads of samsung galaxy battery drain.
Please

If that is the case I doubt any hardware faults, but I strongly doubt the genuinity of your newly purchased battery.
Can you please tell me, from where you bought it and the price.

I could not buy it from samsung service centre. Old model are not available there. Anyhow , the price i paid is Rs1200 and i think it is genuine. There is no test to find it . I requested the samsung to make available exclusive battery shop , as even experts are finding it difficult to know genuine from fake.
i could not also trust e purchase,
Is there any simple test to find the genuiness of samsung battery. I think it is software issue. Anyhow i will try to report back after full use and full charge as per your method of recaliberation.
Please give me the details i asked in my query for the benefit of my knowledge and other users. Thanks

Yes you can check the genuinity. Please call Samsung customer care of your country and provide the battery serial number to the support agent. He/She will confirm whether it is genuine or not. Also please drop an email to their tech support team...

Hi, I will try your suggestion. But let me point out one strange thing. i power off and charged to 100 percent. Then i used it naturally to see itself off. It again went off at 40 percent. Then when i again tried to charge, it shows, some charge, (totally not discharged to go out as if nothing remains in the battery.
Why this?

Hi, I tried the customer care. They say they could not verify if the battrey is genuine or fake. They asked me to approach the service centre

I doubt it's a fake battery.