(3)In calculating the said amount, the Revenue Officer shall have regard only to the conditions to which the tenant is liable in accordance with local custom or usage or with any contract made when the tenancy commenced and to the money value of such conditions at the time of making such calculation shall follow the procedure provided in Section 103:Provided that the amount payable in commutation shall be so fixed that the total annual rent of the land, including such amounts as aforesaid, shall no: exceed the sum which would, having regard to the special circumstances of the case be a fair and reasonable rent if the land were not held subject to any praedial conditions.