The annual value of land shall for the purpose of Sub-section (3) of Section 131 be calculated in the following manner, namely :(1)In the case of land held direct from Government of on lease or licence the assessment or lease amount or royalty or other sums payable to Government shall be taken to be the annual value.(2)In the case of Inam or Jagir lands wholly or partially free from assessment the full assessment which such lands would bear if they were not Inam or jagir, together with any water rate as determined by the Collector of the district be taken to be the annual value.(3)In the case of lands held on any other tenure the annual rent payable to the land holder, sub-landholder, or any other intermediate land holder, together with any water rate shall be taken to be the annual value and where such lands are held by owner himself or a tenant free of rent or favourable rent the amount of value shall be calculated according to the rate of rent usually paid by an occupancy raiyat for similar lands in the neighbourhood, along with any water rate payable for the irrigation of the lands so occupied.(4)In the case of lands the assessment of which is paid in kind the rent value shall be calculated according to the rate of rent paid for neighbouring lands of similar description together with any water rate payable and if such method of calculation is impracticable according to any other method which the Collector of the district may devise and his decision shall be final.(5)If any difficulty arises in giving effect to any of the Sub-rules (1) and (4) and in determining the annual value of land on whatever tenure held for purpose of this rule the Collector of the district may by order authorise the method of determination of annual value which appears to him to be suitable for removing the difficulty and his decision shall be final.Determination of Capital Value of Land
