Section 17(1)(d) in The Orissa Estates Abolition Rules, 1952
(d)Gross annual income from royalties or gross income from mines worked directly by the intermediary during each of the previous 12 years on the basis of the annual returns filed by the Intermediary for the assessment of cess or income-tax during a period of twelve agricultural years preceding the agricultural year in which the date of vesting falls, or any shorter period for which returns have been filed;