Gujarat Agricultural Lands Ceiling Act, 1960
(1) Subject to the provisions of sub-sections (2) and (3), the amount of compensation for the land vesting in the State Government under section 21 shall be the aggregate of the following amounts, that is to say:— (A) an amount calculated in accordance with such of the following sub-clauses as may be applicable to the land, namely:— (a) if the land is held on lease from Government, an amount equal to twelve times the full assessment thereof: Provided that in the case of any such land which is held on lease for a period of less than twenty years from the appointed day, (i) where the unexpired period of lease does not exceed five years an amount equal to six times the full assessment thereof, (ii) where the unexpired period of lease exceeds five years but does not exceed ten years, an amount equal to nine times the full assessment thereof, (iii) where the unexpired period of lease exceeds ten years, an amount equal to ten times the full assessment thereof; (b) in any other case, if the land is situate— (i) in a class A local area, two hundred times the full assessment thereof; (ii) in a class B local area, one hundred and eighty five times the full assessment thereof; (iii) in a class C local area, one hundred and seventy times the full assessment thereof; (iv) in a class D local area, one hundred and fifty five times the full assessment thereof ; (v) in a class E local area, one hundred and forty times the full assessment thereof ; (vi) in a class F local area, one hundred and twenty five times the full assessment thereof ; (vii) in a class G local area, one hundred and ten times the full assessment thereof ; (viii) in a class H local area, ninety five times the full assessment thereof; (ix) in a class I local area, eighty times the full assessment thereof : (c) where the land to which sub-clause (b) applies has not been culti- vated for a continuous period of three years immediately preceding the specified date, an amount equal to twenty-five per cent of the amount arrived at in respect thereof under sub-clause (b) ; (d) where the land to which sub-clause (b) applies is impartible and non-transferable, an amount equal to two-thirds of the amount arrived at in respect thereof under sub-clause (b).] (B) an amount equal to the market value of trees in the land belong- ing to the holder of the land ; (C) an amount equal to the depreciated value of permanent structures and wells if any in the land belonging to the holder of the land and of the pipe lines placed on the land by the holder of the land, calculated as follows: (i) where such depreciated value does not exceed Rs. 25,000 an amount equal to the full depreciated value ; (ii) where such depreciated value exceeds Rs. 25,000— (a) for the first Rs. 25,000 an amount equal to the full depre- ciated value ; (b) for the next Rs. 25,000 or part thereof, an amount equal to 80 percent, of such amount ; (c) for the next Rs. 50,000 or part thereof, an amount equal to 70 percent, of such amount; and (d) for the next Rs. 1,00,000 or part thereof, an amount equal to 60 percent, of such amount. Explanation.—In this section.— (1) "full assessment" means, in a case where any land— (a) is wholly or partially exempt from payment of land revenue, a sum which would have been assessed on such land, had there been no such exemption.