Section 28(2) in Arunachal Pradesh (Land Settlement and Records) Act, 2000
(2)For the purpose of determining the revenue rates,. The settlement officer may divided any area into units and in forming such units, he shall have regard to the physical features, agricultural and economic conditions, and shall then determine the revenue-rates for different classes of lands in each such unit in the manner prescribed and in particular, in the case of agricultural land, to the profits of agriculture, to the consideration paid for leases, to the market prices of land to the principal monies mortgages and in the case of non-agricultural land, to the value of the land for the purpose for which it is held.
