Section 14(1) in Gudalur Janmam Estates (Abolition and Conversion Into Ryotwari) Act, 1969
(1)Every building situated within the limits of a janmam estate shall, with effect on and from the appointed day, vest in the person who owned it immediately before that day; but the Government shall be entitled for each fasli year commencing with the fasli year in which the appointed day falls, to levy the appropriate assessment thereon.
