Ratio between old and new revenue rates

The revised revenue rates of different classes of land shall bear the same ratio to the old revenue rates of that corresponding class of land as—

1. (i) in case of agricultural land the average profits of agriculture of that class of land during the preceding three years bear to the average profits of agriculture of that or corresponding class of land at the time of the last determination of revenue rates;
2. (ii) in case of non-agricultural land the average market value of that class of land obtaining during the preceding three years bears to the average market value of that or corresponding class of land obtaining at the time of the last determination of revenue rates; Provided that the revenue payable in respect of any land shall not be increased or enhanced under these rules so as to exceed by more than twelve and a half per cent of the revenue previously payable in respect of that land.