Improvement producing an increase in the value of the annual net produce

When th~ improvement is not a!l improv~­ment to which section 11 applies and has caused an mcrease m the value of the annual net produce of the holding, the court shall c;letermine as nearly as may be, the average net money value of such increase and shall award &s compensation for the improvement, three-fourths of the amount arrived at by capitalising such net money value at 20 times.

Explanatwn 1.-The value of the net produce means the amount remaining after deducting from the value of the gross produce the ~ost of cultivation and the ·Government assessment and local taxes.

Explanation 2.-In determining the net money value of the increase, regard shall also be had to the condition of the improvement and probable duration of its effects and the labour and capital required for making such improvement.