Section 92(5) in The Gujarat Tenancy and Agricultural Lands (Vidarbha Region and Kutch) Area Act, 1958
(5)In determining the value the Collector shall take into consideration-(a)the assessment payable in respect of the holding;(b)the profits of agriculture and cultivation of the holding and of similar holdings in the locality;(c)the prices of crops and commodities in the locality;(d)the tenure on which the land is held;(e)any other matter which may be prescribed.
