Section 14 in Tamil Nadu Lease-holds (Abolition and Conversion Into Ryotwari) Rules, 1965
14. Computation of net miscellaneous revenue.
(1)As soon as may be, after the taking over of a leasehold, the Assistant Settlement Officer shall call upon the lessee to file correct and detailed statements showing the gross and net miscellaneous revenue derived by him from such source for the purpose of section 21 with all the relevant records in support of the statements.(2)The Settlement Officer shall examine the correctness of income statements furnished by the lessee.(3)If the Settlement Officer is satisfied about the reliability and correctness of the income figures furnished by the lessee, he shall take into account the income statements furnished by the lessee for the purpose of determining the net income.(4)If the lessee fails to furnish the statements or if the statements furnished by him are, in the opinion of the Settlement Officer, not reliable, the Settlement Officer shall take steps to arrive at the net income as provided under the proviso to section 21 and embody the reasons for so doing in the decision to be given by him under sub-section (1) of section 24.(5)For the purpose of determining the net miscellaneous revenue referred to in the proviso to section 21, the following deductions shall be made from the gross annual miscellaneous revenue: -(i)In the case of miscellaneous revenue derived from source other than forests, fisheries and ferries, ten per cent, or such miscellaneous revenue.(ii)In the case of miscellaneous revenue derived from forests-(a)When the forests are under the control of the Tahsildar alone and not administered by the Forest Department-(1)Ten per cent of such revenue, if no special staff is employed in connection with the management of the forests;(2)The actual expenditure incurred on account of the special staff, if any, such staff is employed for the management of the forest or fifteen per cent of the revenue derived form the forest, whichever is less;(b)When the forests are administered by the Forest Department, the actual expenditure on the administration and maintenance of the forests plus five per cent of the same as centage charges towards the cost of supervision of the administration by superior staff or fifteen per cent of the revenue derived from the forest, whichever is less.(iii)In respect of the forests in the leaseholds, which have vested with the Government and transferred to the control of the Forest Department, the Chief Conservator of Forests, [Chennai] [Substituted for the word 'Madras ' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).], shall arrange to keep the accounts of income and expenditure in respect of each leasehold separately for such period as is referred to in the proviso to section 21 excepting that in cases where for any part of the relevant fasli, the administration of the forests vested in the Tahsildar, the Conservator of Forests may adopt the accounts maintained by the Tahsildar up to the date of such transfer. If the forest area in any such leasehold is not administrated as a separate unit of the Forest Department, the income and expenditure shall be apportioned as correctly as possible on the basis of the available data. As soon as possible after the close of each year, the Chief Conservator of Forests shall furnish to the Settlement Officer the figures of actual or apportioned gross revenue expenditure, and net income in respect of such leasehold.(iv)The provisions of clauses (ii) and (iii) shall apply mutatis mutandis to miscellaneous revenue derived from fisheries and ferries.Explanation. - For the purpose of this sub-rule, the function of the Chief Conservator of Forests shall be discharged by the Director of Fisheries in respect of fisheries and by the Chief Engineer (Highways) or the executive authority of the Local Body, in ferries, according as the ferry is administered by the Highways Department or by a Local Body.
