Section 15 in Tamil Nadu Lease Holds (Abolition and Conversion into Ryotwari) Act, 1963
15. Interim assessment.
- The land revenue payable to the Government in i respect of any land for each fasli year commencing with the fasli year in which the appointed day falls, shall, until a ryotwari settlement effected in pursuance of section .14 has been brought into force in the lease-hold, be determined as follows:-(a)Where rent was payable to the lessee by the ryot for the fasli year immediately preceding the fasli year in which the appointed day falls, the rent so payable;(b)Where no rent was so payable, either because the land was in the enjoyment of the lessee or for any other reason, the rent which would have been payable to the lessee in the fasli year preceding the fasli year in which the appointed day falls, by a ryot holding similar land with similar advantages in the village:Provided that, in cases falling under clause (a), the land revenue in respect of the fasli year in which the appointed day falls, shall be the rent due to the lessee less any payment made to him before the appointed day and authenticated in the prescribed manner:Provided further that, where after the ryotwari settlement effected in pursuance of section 14 has been brought into force in the lease-hold, it is found that the land revenue paid exceeds the assessment imposed at such settlement, such excess shall be adjusted towards the land revenue payable in the subsequent fasli year or years.
