Section 33(1) in Tamil Nadu Estates (Abolition and Conversion Into Ryotwari) Act, 1948
(1)(a)The average net annual income from the lanka lands referred to in section 31, clause (iii), shall be the average of the net annual income derived by the landholder from such lands during a period of twenty complete fasli years immediately preceding the notified date, or where such lands have been in existence for a shorter period not being less than five complete fasli years immediately preceding the notified date, during the complete fasli years for which the lands have been in existence:Provided that where the particulars necessary to compute such average are not available for the full period or where the particulars available appear in material respect to be incorrect, the computation may be made in such manner as may be prescribed.(b)Where such lands have not been in existence for a period of five complete fasli years as aforesaid, their average net annual income shall be computed in such manner as may be prescribed.
