Section 14(3) in West Bengal Estates Acquisition Act, 1953
(3)Every intermediary who had a share in any estate or interest, which has vested in the State under section 5, shall be treated separately for assessment of compensation :Provided that any intermediary who acquired by a voluntary transfer made after the 1st day of January, 1952, a share in any estate or interest, not being the entire share of the transferor, shall not be treated separately.]
