Section 21(3) in Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Rules, 1965
(3)In respect of forests in inam estates which have been taken over and transferred to the control of the Forest department, the Chief Conservator of Forests, [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).], shall arrange to keep accounts of income and expenditure in respect of each notified inam estate separately, for such period as is referred to in section 27, excepting that in cases where for any part of the relevant fasli, the administration of the forest vested in the Manager of the inam estate, the Conservator of Forests may adopt the accounts maintained by the Manager up to the date of such transfer. If the forest area in any such inam estate is not administered as a separate unit of the Forest department, the income and expenditure shall be apportioned as correctly as possible on the basis of the available data. As soon as possible after the close of each year, the Chief Conservator of Forests shall furnish to the Director of Settlements, [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).], the figures of actual or apportioned gross revenue expenditure, and net income in respect of such inam estate.
