Section 70(3) in The Ajmer Abolition of Intermediaries and Land Reforms Rules, 1955
(3)If an Intermediary claims compensation on account of income from mines and quarries the Compensation Officer in addition to making such other enquiries as he may deem proper may call upon a Revenue Officer not below the rank of Naib Tehsildar to inspect the area concerned for checking the figures as given by the Intermediary and to submit a report with respect to the income from mines and quarries. Such Officer shall ascertain the average income from mines and quarries for the 12 years immediately preceding the date of vesting. If the income from mines and quarries as given by the Intermediary is found to be excessive the Compensation Officer shall make an estimate of the income after giving the intermediary an opportunity of being heard and after considering the following points:-(a)Where royalties are payable on account of mines and minerals the average income on account of the royalties calculated on the basis of the Annual Return filed by the Intermediary for the Assessment of cess or income-tax during the period of 12 years immediately preceding the date of vesting or for any short period for which such Returns have been filed.(b)Where royalties are not so payable to the Intermediary and the mines are worked directly by the Intermediary himself, the average Annual income from such mines calculated on the same basis as is specified in sub-rule (a).
