Section 27 in The Ajmer Abolition of Intermediaries and Land Reforms Rules, 1955
27.
The Intermediary shall also be called upon to furnish a written statement in respect of income from mines and minerals on account of which royalties have been paid for the 12 agricultural years immediately preceding the date of vesting, and the annual gross income of the mines which have been directly worked by the Intermediary and the amount of cess or income-tax paid or assessed on each of the two classes of income.
