Section 15(b) in Tamil Nadu Lease Holds (Abolition and Conversion into Ryotwari) Act, 1963
(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:
