Section 121(2) in The Tripura Land Revenue And Land Reforms Act, 1960 No. 43 Of 1960
(2) The compensation payable to an under- raiyat under sub- section (1) shall be determined in accordance with the value of such improvements on the date of eviction, and in determining such compensation, regard shall be had to the following matters, namely:
(a) the amount by which the value of the land has increased by reason of the improvement;
(b) the condition of the improvement at the date of the determination of the value thereof and the probable duration of its effect;
(c) the labour and capital involved in the making of the improvement; and
(d) the advantages secured by the under- raiyat in consi- deration of the improvement made by him.