Amendment status not verified — confirm the current text below against the official source.
3[An intermediary may, within three months] of the publication of the Compensation jection to Compensation Assessment Roll referred to in sub-section (5) of section 15, 4 * * * file before the sessment Roll prepared Compensation Officer an objection in writing in respect of any entry therein or any omission der subsectio (5) of therefrom relating to his estaes, interests or income and the Compensation Officer shall ction 15. 5[thereupon] hear and dispose of such objection according to such procedure as may be prescribed. oss income and net income. 16. (1) For the purpose of the preparation of the Compensation Assessment Roll 6 * * * (a) the gross income of an intermediary shall be taken to consist of--- (j) the aggregate of the rents and cesses payable or deemed to be payable to him for the previous agricultural year bu his immediately subordinate tenants including 7[the average value of any rent in kind which was payable by such tenants during seven years immediately preceding the date of vesting commuted and determined] in the prescribed manner 8 * * * *; 1See foot-note 3 on page 23, ante. 2 Section 15a was inserted by s. 8 of the West Bengal Estates Acquisition (Amendment) Act, 1960 (West Ben. Act XVII of 1960). 3These words within square brackets were substituted fir te words “within three months” by s. 7(1) of the West Bengal Estates Acquisition ( Sectond Amendment) Act, 1961 (West Ben Act XIX of 1961). 4The words “an intermediary may” were omitted by s. 7(2) , ibid. 5This word within the square brackets was inserted by s. 7(3) , ibid. 6The words “for any notified are” were omitted by s. 9 (1) of the West Bengal Estates Acquisition (Amendment) Act , 1960 (West Ben, Act XVII of 1960). 7These words within square brackets were substituted for the words “the commuted value of rents in kind of such tenants determined” by s. 9(2) (a) (i) , ibid. 8The words “and subject to the provisions of section 40”wee omitted by s.9(2)(a)(ii), ibid. 29 Page. ….25. ( Chapter III. Assessment and payment of compensation.---- Section 16.) 1(ii) in respect of khas land which the intermediary does not retain under sub-section (1) of section 6 , the annual income of such land determined in the prescribed manner; (ii) the income derived from hats, bazars, ferries, fisheries, tools and other sairati interests, calculated on the basis of the average annual income for five agricultural yeatrs immediately preceding the agricultural year in which the date of vesting falls or for such shorter period for which evidence is available; 2iv) in respect of forest the average annual income from the forests for twenty-five agricultural years immediately preceding the agricultural year in which the date of vesting falls as determined by a Officer 3appointed in this behalf by the State Government on the following basis:-- st Ben. Act XIV of 1948. (I) for the period after the commencement of the West Bengal Private Forests Act, 1948,--- (A) where the forests have been under the management of private owners in accordance with working plans approved under that Act, the annual income yielded by the forests, and (B) in other case, the annual income calculated on the basis of the income determined under sub-paragraph (A) for similar forests in the area or in the district or, if there is no similar forest in the area or in the district, for similar forests in any other area or district. ------------------------------------------------------------------------------------------------------- 1Sub-clause (ii) was originally substituted with retrospective effect for the original sub-clasue by s. 8 of the West Bengal Estates Acquisition (Amendment) Act, 1955 (West Ben. Act XXXV of 1955), and thereafter this sub-clause was substituted by s. 9(2) (b) of the West Bengal Estates Acquisition (Amendment) Act, 1960 (West Ben. Act XVII of 1960). 2Sub-clause (iv) was originally substituted with retrospective effect for the original sub-clause by s. 8 (1) of the West Bengal Estates Acquisition (Amendment) Act , 1957 (West Ben. Act IV of 1957), and thereafter this sub-clause was substituted by s. 8 (1) of the West Bengal Estates Acquisition (Amendment) Act, 1961 (West Ben. Act IX of 1961). 3For Notification relating to the appointment of --- (a) the Divisional forest Officer, Malda for the purposes of s. 16(1) (a)(iv) of the Act, see Notification No, 6198L. ref., dated 3.4.58 , published in the Calcutta gazette of 1958, Part I, page 1248, (b) the Divisional Forest Officer for the purposes of s. 16(1)(a)(iv) of the Act within the jurisdiction of the Bankura division , see Notification No, 7348L Ref., dated 19.4.58 published in the Calcutta Gazette of 1958, Part I page 1324, (c) the Divisional forest Officers of East Midnapore , West Midnapore, Birbhum and Burdwan Divisions ot be Divisional forest Officer, see Notification No. 19788L. Ref., datee 29.9.58 , published in the Calcutta Gaqztte of 1958, Part I , page 3550. 30 Page. …..26. ( Chapter III. --- Assessment and payment of compensation section 16.) West Ben. Act XIV (II) for the period before the commencement of the west Bengal Privat forests act 1948,---- Of 1948. (A) wee evidence as to the income yielded by the forests is available, the annual income according to such evidence, and (B) where no such evidence is available , the annual income calculated on the basis of the income determined under sub-paragraph (A) for similar forests in the area or in the district or, if there is no similar forest in the area or in the district, for similar forests in any other area or district : (iii) the annual income derived during the previous agricultural year from any other interest of such intermediary not expressly mentioned in sub-clauses (i) to (iv) , but excluding income derived from mines directly worked by the intermediary or from leases of mines and mirerals granted by him. (b) the net income of an intermediary shal, be computed by deducting from his gross income the following , namely:-- (i) any sum payable 1[or deemed to be payable] by such intermediary during the previous agricultural year as land revenue, cesses or rent, 2[ including the average value of any rent in kind which was payable by him during seven years immediately preceding the date of vesting commuted and detemined in the prescribed manner], if any, to the State Government or to his immediately superior landlord , as the case may be ,in respect of the interests to which his gross income relates ; Ben. Act IV of 1944, 3(ii) the average of all sums payable as tax under the Bengal agricultural Income –tax I of 1922. Act, 1944, or the Indian Income-tax Act, 19224, in respect of the interst to which his gross Income relates, for the seven years ending on the 31st day of March , 1955 or any shorter Period for which evidence is available; (ii) the expenditure calculated on the basis of the average expenditure for ficve agricultural years immediately preceding the agricultural year in which the date of ---------------------------------------------------------------------------------------------------------------------------- 1These words within the square brackets were inserted by s. 9(3)(a)(i)of the West Bengal Estates Acquisition (Amendment) Act, 1960 (West Ben. Act XVII of 1960) 2These words within the square brackets were inserted by s. 9(3)(a)(ii),,ibid. 3Sub-clause (ii) was substituted for the original sub-clause by s. 9(3)(b) ibid. 4The Indian Income-tax Act, 1922 was repealed and re-enacted by the Income –tax Act, 31 Page. …. 27 ( Chapter III. --- Assessement and payment of compensation .--- section 16.) vesting falls or for such shorter period for which evidence is available , incurred by such intermediary on account of the maintenance of any irrigation or protective works which he is bound by law or under any agreement to maintain, in respect of interests to which his gross income relates or where such expenditure should have been incurred but was not so incurred, an amount calculated inn the prescribed manner; (iv) charges on account of management and collection at the following rates, namely :- 1Table Amount of gross income Rate. (i) Where the gross income does not exceed Rs. 2,500. Nil. (ii) Where the gross income exceeds Rs. 2,500 but does Two and a half per centum of not exceed Rs. 5,000. the gross income. (iii) Where the gross income exceeds Rs. 5,000 but does Four per centum of the gross not exceed Rs. 10,000. income. (iv) Where the gross income exceeds Rs. 10,000 but does Seven and a half per centum not exceed Rs. 15,000. of the gross income. (v) Where the gross income exceeds Rs. 15,000 but does Ten per centum of the gross not exceed Rs. 25,000. income. (vi) Where the gross income exceeds Rs. 25,000. Fifteen per centum of the gorss income : 2Provided that where deduction of such charges, at the rates specified above, from gross income yields no net income, the Collector shall, notwithstanding anything contained in this clause, fix by actual figures, subject to the approval of the State Government, such charges on account of management and collection as he may consider to be reasonable having regard to the circumstances of each particular case. ----------------------------------------------------------------------------------------------------------------------- 1This table of rates was substituted for the original table of rates by s. 8(2) (a) of the West Bengal Estates Acquisition (Amendment) act, 1961 (West Ben. Act IX of 1961). 2this proviso was added with retrospective effect by s. 8(2) of the West Bengal estates Acquisition (Amendment) act, 1957 (West Ben. Act IV of 1957). 32 Page. ….. 28. ( Chapter III. – Assessment and payment of compensation. --- Section 16A.) 1[(v) any sum payable by such intermediary out of the income from hisestates or interests which have vested I the State under section 5 to any person or institution exclusively for a religious or a charitable purpose or both by vorute of any charge on such income created by operation of law or by a decree of any court or by an instrument in writing.] 2(vi) any sum payable be such intermediary out of the income of an estate or interest which has vested in the State under section 5, to a corporation or an institution established exclusively for a religious or a charitable purpose or both or to a person holding under a trust or an endowment or other legal obligation exclusively for a purpose which is charitable or religious or both , where suchy estate or interest was held partly for a religious or charitable purpose and partly for a purpose other than religious or charitable. Explanation.--- Any income from a wakf, trust or an endowment which is payable for the support of the founder or his family or descendants shall not be deemed to be income payable for a religious or charitable purpose. (2) In the case of a recusant proprietor of a temporarily –settled estate, the malikana received by such proprietor in respect of the previous agricultural year shall be deemed to be the net income of such proprietor. Explanation .----- For the purposes fo this section” previous agricultural year” means the agricultural year immediately preceeding the agricultural year in which the date of vesting falls. clusion of estates 316A A Compensation Officer shall, in preparing under section 14 or section 15 a Compensation d interests relating Assessment Roll, exclude from the income of an intermediary whose rights in mines and mines and minerals. Minerals and shall after assessment of compensation for his other estates and interess refer the case to the Compensation Officer appointed under Chapter IV for assessment of compensation in accordance with the provisions of that Chapter. ---------------------------------------------------------------------------------------------------------------------------- 1Sub-clause (v) was inserted by s. 8(2) (b) of the West Bengal estates Acquisition (Amendment) Act. 1961 (West Ben. Act IX of 1961). 2Sub-clause (vi) was added by s. 5 of the West Bengal estates Acquisition (Amendment) act 1963 (West Ben. Act XXII of 1963). 3Section 16A was inserted by s. 10 of the West Bengal Estates Acqisition (Amendment) act, 1960 (West Ben. Act XVII of 1960). 33 Page. …. 29. ( Chapter III. – Assessment and payment of compensation.--- section 17.) sessment of compen-