Section 29 in The Abolition of Jagirs and Land Reforms Rules, 1953 (Bhopal)
29.
Income from forests and grazing fees shall be calculated on the basis of annual returns filed by the Jagirdar for the assessment of income-tax during the period of 20 agricultural years immediately preceding the date of resumption. In case such returns have not been filed, the Jagir Commissioner will determine the average income from forests and grazing fees after making such enquiries as he may deem fit.
