Section 12(3)(c) in The Assam Fixation of Ceiling on Land Holdings Act, 1956
(c)For any improvement made on the land, an additional amount not exceeding twice the amount of compensation payable under Clause (a) above for the land benefited by such improvement shall be payable to the owner or the tenant, as the case may be, at whose expense the improvement was made. In determining this amount, the following factors shall be taken into consideration namely :(i)enhancement of the value of the land due to tire improvement ;(ii)probable duration of the effects of the improvement; and(iii)labour and capital spent on the improvement.