Section 8(2) in The Maharashtra Land Revenue (Transfer of Occupancy by Tribals to Non-Tribals) Rules, 1975
(2)After receipt of the statement or if the same is not filed by the non-Tribal, then suo-motu, the Collector shall after giving the non-Tribal a reasonable opportunity of being heard and after holding such enquiry as he deems fit, determine regard being had to the statement, if any filed by non-Tribal-(a)the total gross income derived by the non-Tribal during the said period taking into account the following factors;(i)the crops raised in the land during the said period;(ii)the average market prices of the said crops during the said period;(b)the total expenditure which the Non-Tribal had to incur on cultivation of the said land during the said period taking into account the following factors-(i)The average cost of cultivation of the said crops during the said period;(ii)The expenditure that may have to be incurred in selling of the said crops;(iii)The land revenue, the irrigation cess and other cesses or imposts which were required to be paid by non-Tribal during the said period.
