100. (1) When an order is made under clause (a) of sub-section (1) of section 99, the Revenue-officer shall, for the purpose of determining the rent-rates for the area specified in such order, divide such area into as many suitable units of area as he considers necessary having regard to the conditions of the land and, if such area be agricultural area, the crops grown in such area, and the Revenue-officer shall then determine the rent-rates for different classes of lands in each such unit. (2) In determining the rent-rates for different classes of agricultural land under sub-section (1), the Revenue-officer shall take into consideration- (a) the nature of the soil and the general productivity of the class of land for which the rent-rate is being determined; (b) the normal yield per acre of the land to be determined in the prescribed manner; (c) the average prices of the crops grown on such land calculated on the basis of the average prices of such crops prevailing during the preceding twenty years excluding the years in which such prices were abnormal; (d) any means of irrigation or drainage or any other special facilities for cultivation of such land; (e) the result of any work of agricultural improvement effected within any particular unit at the expense of Government. (3) The rate of rent per acre for any class of agricultural land determined under sub-section (1) shall not exceed one- tenth of the total value of the produce per acre of such land obtained by multiplying the normal yield per acre of such land, determined in the manner prescribed, by the average price of crops grown in such land referred to in clause (c) of sub-section (2). (4) In determining the rate of rent for different classes of non-agricultural land under sub-section (1), the Revenue-officer shall take into consideration- (a) the rent generally paid to the Government for non-agricultural land with similar advantages or of a similar description in the vicinity, (b) the market value of the land or of similar land in the vicinity immediately before the publication of the notification under section 99, to be determined in the prescribed manner, (c) special conditions and incidents, if any, of the tenancy, and (d) the result of any work of improvement effected within any particular unit at the expense of Government: Provided that the rate of rent per acre for any class of non-agricultural land determined under sub-section (1) shall not exceed one-fourth per centum of such market value in the case of a residential area and half per centum of such market value in the case of any other area. (5) The rent generally paid for similar land in the vicinity, as referred to in clause (a) of sub-section (4), shall be calculated by adding up the existing rents of such land in the unit and dividing the sum total by the total area of such unit. Explanation.- For the purpose of this section, “land” does not include any building or structure standing thereon.