14. [ Procedure for ascertaining gross assets under Section 22. [Substituted by Notification No. 7369 L.R., dated the 28th/30th September, 1959.]
(1)The rent shall be determined under paragraph (ii) of clause (2)(b) of Section 22 in respect of Gairmazrua Khas, or Gairmazrua malik or parti lands appertaining to an estate or tenure of a proprietor or tenure-holder vested in the State on the basis of the rents recorded by the lowest class of land in the last survey settlement records and where there is no such records, shall be fixed on the basis of the existing rental for similar lands in the vicinity.(2)In determining the annual rent under paragraph (iv) of clause (2) (b) of Section 22 in respect of a building or portion of a building used primarily as office or Kutchery for the collection of rents, the Collector shall after such enquiry as he deems reasonable, ascertain the annual rental according or likely to accrue for similar buildings in the vicinity. The amount thus ascertained after deducting therefrom a sum equivalent to 25 per cent in lieu of depreciation and cost of maintenance shall be deemed to be the annual rent for such building or portion of such building.(3)Where the order for the partial or entire remission of rent has been passed under clause (c) of sub-section (1) of Section 112-A of the Bihar Tenancy Act, 1885, or under clause (c) or clause (d) of Section 33-A of the Chota Nagpur Tenancy Act, 1908, in respect of any land the average rent payable for the land during the ten agricultural years preceding the agricultural year in which the date of vesting falls shall be deemed to be the rent determined for the land under paragraph (v) of sub-section (b) of clause (2) of Section 22:Provided that the "average rent" in respect of any land affected by the Kosi floods shall be deemed to be 50 per cent of the annual rent payable before abatement unless the landlord proves that the average rent realised by him during the period of twenty years preceding the agricultural year in which the date of vesting falls is more than 50 per cent of the annual rent payable before abatement and in that case the average annual rent realised during the said twenty years shall be deemed to be the average rent.]
