Newsam, J.

1. The short question arising for decision in all these appeals is what is the proper method of valuing the melwaram interest in land which is being acquired for public purposes. The method adopted by the Land Acquisition Officer in these cases was to deduct the proportionate peishkush from the melwaram revenue and then to multiply the nett income thus found by 20. The learned District Judge was unable to find a better method but thought that the nett income should have been multiplied by 30. Many of the reasons which he gave for adopting the figure 30 in preference to the figure 20 do not at all commend themselves to us.

2. These appeals have been filed by Government with the object of restoring the award passed by the Land Acquisition Officer. Cross-appeals have also been filed by the Zamindar.

3. Now, it seems to us that the principles which should be applied in assessing the capital value of the melwaram interest in land may be thus stated. It is necessary to start with the one known fact--the gross income of the zamindar from the land which is being acquired. The next step should be to ascertain the nett income. This can be done only roughly by deducting a prop