year and multiplying it with the value of one coconut after deducting the immature falling and expenses. Likewise, the loss sustained due to cutting of areca palm was assessed by reckoning the total yield from each palm, the weight of nuts after drying and the price of dried nuts. Based on such assessment, the net income was fixed after deducting the immature falling and expenses. Similar method was adopted for calculating the loss sustained due to the cutting of other yielding trees like nutmeg, mango and pepper vines. For reckoning the compensation amount payable, 8 was taken as the multiplier. Further, the court below fixed the compensation for cutting of trees like teak, anjili, drumstick, Macaranga peltata (vatta) and jack fruit tree based on the assessment made by the Commissioner. Being so, this Court finds the procedure adopted by the court below to be just and proper.