Valuation of agricultural land comprised in tea, coffee, rubber and cardamom plantations-Guidelines regarding

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..... 326 dated 6th February, 1982, issued from file No. 319/15/80-WT (Reported in [1982] 134 ITR (St.) 167) on the above subject. In view of various practical difficulties in implementing this circular the Board makes the following broad guidelines for the valuation of lands comprised in coffee plantations in order to have some uniform procedure for speedy completion of the pending assessments as far....

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.... 451-550 9,000 551-650 11,000 651-750 13,000 751 and above 15,000 The average of six years' production of the yielding area is to be arrived at on this basis. Where, however, six years' data is not available, the average is to be worked out with reference to the number of years for which yield is available. 4. In respect of lands at 2(b) above, the value may be taken at ....