Section 3(4)(b) in The Maharashtra Restoration Of Lands To Scheduled Tribes Act, 1974
(b)The amount payable by the Tribal-transferor for the land restored to him under clause (ii) of sub-section (1) shall consist of an amount equal to 48 times the assessment of the land or the amount of consideration paid by the non-Tribal transferee for acquisition of the land whichever is less plus the value of the improvements if any, made by the non-Tribal-transferee therein to be determined by the Collector in the prescribed manner.