Section 17(2)(a) in Kerala Cashew Factories (Acquisition) Act, 1974
(a)(i)In respect of any land which was part of the factory at the time of establishment of the factory, the value of such land at the time of establishment of the factory ;(ii)In respect of any land acquired by the owner or occupier for the purposes of the factory subsequent to the establishment of the factory, the value of such land at the time of such acquisition;