Section 13(1)(c) in Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Rules, 1965
(c)If the superstructure is in a reasonably good condition, the number of years' purchase at which the net annual rent shall be capitalised at such smaller of years' purchase, as the Tribunal may deem fit, regard being had, in each case, to the age and condition of the superstructure and any other relevant factor.