(1) The costs of a land pooling scheme shall include-
(i) all sums payable by the appropriate authority under the provisions of this Act, which are not specifically excluded from the costs of the scheme;
(ii) all sums spent or estimated to be spent by the appropriate authority in the making and execution of the scheme:
Provided that the estimates shall be with reference to the period during which the preliminary scheme is to be implemented after it is sanctioned under section 27;
(iii) all sums payable as compensation for land earmarked or designated for any public purpose or for the purposes of the appropriate authority which is solely beneficial to the owners of land or residents within the area of the scheme;
(iv) such portion of the sums payable as compensation for land earmarked or designated for any public purpose or for the purpose of the appropriate authority which is beneficial partly to the owners of land or residents within the area of the scheme from such earmark or designation;
(v) all legal expenses incurred by the appropriate authority in the making and in the execution of the scheme;
(vi) any amount by which the total amount of the values of the original plots exceeds the total amount of the values of the plots included in the final scheme, each of such plots being estimated at the value prescribed under the rules at the date of the declaration of intention to make a scheme, with all the buildings and works thereon at the said date and without reference to improvements contemplated in the scheme other than improvements due to alteration of its boundaries;
(vii) twenty per cent of the amount of the cost of infrastructure provided in the area adjacent to the area of the scheme as is necessary for the purpose of and incidental to the scheme.
(2) If in any case the total amount of the values of the plots included in the final scheme exceeds the total amount of the values of the original plots, each of such plots being estimated in the manner provided in clause (vi) of sub-section (1), then the amount of such excess shall be deducted in arriving at the costs of the scheme as defined in sub-section (1).