Section 5(a) in Indian Stamp Act (Madhya Pradesh Prevention of Undervaluation of Instruments) Rules, 1975
(a)In the case of land-(i)classification of the land as dry, or wet and the like;(ii)classification under various categories in the settlement register;(iii)the rate of revenue assessment for each classification;(iv)other factors which influence the valuation of the land in question;(v)points, if any, mentioned by the parties to the instrument or any other person which require special consideration;(vi)value of adjacent land or lands in the vicinity;(vii)average yield from the land nearness to road and market, distance from village site, level of land, transport facilities, facilities available for irrigation in any form;(viii)the nature of crops raised on the land.
