Section 38(3)(a) in The Tripura Land Revenue And Land Reforms Act, 1960
(a)no regard shall be had to any claim to hold land on privileged terms;' (b) regard shall be had in the case of agricultural land to the profits of agriculture, to the consideration paid for leases, to the sale prices of land and to the principal monies on mortgages, and in the case of non-agricultural land, to the value of the land for the purpose for which it is held;