Section 32H, in so far as it bears upon non permanent tenants, says: "32H. (1) Subject to the additions and deductions as provided in sub sections (1A) and (1B), the purchase price shall be reckoned as follows, namely: (i) in the case of a permanent tenant X X X (ii) in the case of other tenants, the purchase price shall be the aggregate of the following amounts, that is to say, (a) such amounts as the Tribunal may determine not being less than 20 times the assessment and not more than 200 times the assessment; (b) the value of any structures, wells, and embankment constructed and other permanent fixtures made and trees planted by the landlord on the land; (c) the amount of the arrears of rent, if any lawfully due on the tillers ' day or the postponed date; 423 (d) the amounts, if any, paid by or recovered from the landlord as land revenue and other cesses referred to in clauses (a), (b), (c) and (d) of sub section (1) of section 10A, in the event of the failure on the part of the tenant to pay the same.