Section 37A(4) in The Bengal Agricultural Debtors Act, 1936
(4)If the Board decides that an application made under sub-section (2) fulfils the conditions specified in sub-section (1) and can be entertained by it, and if after an opportunity has been allowed in the manner prescribed, the applicant, the decree-holder and the landlord of the applicant in respect of the property sold in the case where the decree holder is not such landlord, or where the Board finds that the property sold is subject to any bona fide mortgage executed by the decree-holder before the twentieth day of December, 1939, the applicant, the decree-holder, such landlord and such mortgagee do not effect an amicable settlement of the debt within such period as the Board may allow, the Board shall, in such manner as may be prescribed, estimate the average annual gross receipts deemed to have been derivable from the property sold during the period beginning on the first day of January, 1934 and ending on the thirty-first day of December, 1938.
