Section 26(2) in Sikkim Agricultural Land Ceiling and Reforms Act, 1977
(2)Where, immediately before the notified date, no khazana was payable in respect of the lands allowed to be retained by such person or where khazana for such lands was payable wholly in kind or partly in kind and partly in cash, he shall pay as revenue such amount as may be determined by the Revenue Officer in the prescribed manner having regard to the prevailing average rate of cash khazana for lands of similar. description and with similar advantages in the vicinity.
