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State of Uttarakhand - Section
Section 32 in Kumaun and Uttarkhand Zamindari Abolition and Land Reforms Rules, 1965
32.
| (a) Tress. | |
| (i) Fruit-bearing trees - | Eight times the annual fair average value of fruitcrops (The average shall be deemed to be the arithmetic mean of20 years annual value). |
| (ii) Young fruit trees which have not yet bornefruits. | Cost of the plaint and expenditure on labour andplanting. |
| (iii) Trees whose-value lies mainly in the timberthereof. | Local market value of un-felled timber treesaccording to the cubic contents thereof. |
| (b) Improvements - | Cost of constructing similar structure minusdepreciation at the rate of 2 per cent per annum thereof. |