(1)The Compensation Officer shall prepare in the prescribed form and in the prescribed manner a Compensation Assessment-roll containing in respect of every [intermediary] [Substituted by Act 20 of 1954.] in receipt of royalties on account of mines and minerals or directly working mines comprised in the estate or tenure -(a)his gross income and net income from such royalties:(b)his gross income from mines worked directly by him and the amount deemed to be his net income from royalties in respect of such mines;(c)the amount of compensation payable to him under the provisions of this Act for mines and minerals; and(d)such other particulars as may be prescribed.
