23. In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall determine the rent of every parcel of land in the khas possession of a proprietor or tenure-holder, including a proprietor or tenure-holder whose interests have been acquired under Chapter II, within the area to which such record relates- (i) if such land be agricultural land, at a rate which the Revenue-officer may deem fair and equitable having regard to the rates of rent generally paid by occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages, and (ii) if such land be non-agricultural land, at a rate which the Revenue-officer may deem fair and equitable having regard to- (a) the rent generally paid to the Government, or to any other landlord for non-agricultural lands with similar advantages or of a similar description in the vicinity, (b) the market value of the land immediately before the publication of the notification under section 17, and (c) the rent which would be payable if the rate were fixed at not more than one per centum of such market value, whether or not such proprietor or tenure-holder is entitled to retain possession of such parcel of land under section 20: Provided that in any estate, taluk or tenure, where a land revenue settlement was made within the last fifteen years, the rate of rent adopted as fair and equitable in such settlement may be taken to be the fair and equitable rent within the meaning of this section. Explanation.- For the purposes of this section “land” does not include any building or structure standing thereon.