Section 34(3) in Arunachal Pradesh (Land Settlement and Records) Act, 2000
(3)The fair assessment of all lands shall be calculated in accordance with rules made in this behalf and having regard to the following principles, namely : -(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 leasers, to the market prices of land and to the principal monies on mortgages, and in the case of nonagricultural land, to the value of the land for the purpose for which it is held;(c)where any improvement has been effected any time in any holding held for the purpose of agriculture by or at the expense of the holder thereof, the fair assessment of such holding shall be fixed as if the improvement had not been made.
