Section 16(2) in West Bengal Estates Acquisition Act, 1953
(2)In the case of a recusant proprietor of a temporarily-settled estate, the malikana received by such proprietor in respect of the previous agricultural year shall be deemed to be the net income of such proprietor.Explanation.For the purposes of this section "previous agricultural year" means the agricultural year immediately preceding the agricultural year in which the date of vesting falls.
