Section 3(2)(b) in The Maharashtra Agricultural Lands (Ceiling on Holdings) (Compensation for use and Occupation of Surplus Lands) Rules, 1976
(b)the total expenditure which the said person had to incur on cultivation of the said land during the said period, taking into consideration the following factors, namely :-(i)the average cost of cultivation of the said crops during the said period;(ii)the expenditure that may have to be incurred in selling the said crops; and(iii)the land revenue, the irrigation cess or other impost which was required to be paid by the person during the said period.