Section 13(3)(a) in The Orissa Estates Abolition Rules, 1952
(a)The Compensation Officer shall prepare the Compensation Assessment Roll in Form F for each estate, showing separately the amount of gross asset total liabilities, the net income, the compensation due on the entire estate as well as to each of the share-holders, if the estate is hold jointly by two or more share-holders the amount as may be determined by the Compensation Officer for payment to creditors and maintenance-holders it any from the compensation payable to each share-holder and the net amount of compensation payable to each such Intermediary.