12. In determining the amount of compensation the Collector shall be guided by the following provisions, namely:-(a) if the land does not yield any income, the immediate owner of the land shall receive compensation at the rate of rupees ten per acre; (b) if the land yields any income, the immediate owner of the land shall get compensation of an amount equivalent to five times the net annual income to be determined in the manner prescribed or ten times the annual rent paid by occupancy raiyats for an equal area of cultivated land in the neighbourhood which the Collector may select as being appropriate for the purpose, whichever is greater;(c) in either case, the superior landlords shall get compensation of an amount equivalent to ten times their respective net annual incomes from such land determined in the prescribed manner on the basis of the rental value of such land.