Section 142(1) in The Tripura Land Revenue And Land Reforms Act, 1960
(1)For the purpose of assessing compensation under this Chapter,-(a)every intermediary shall be treated as a separate unit;(b)if two or more intermediaries hold an estate or any interest therein jointly , the share of each intermediary in such estate or interest *hall be treated as a separate unit:Provided that where any such estate or interest is held by a Hindu joint family consisting of a common ancestor in the male line and his descendants, the family shall' If the common ancestor was alive on the vesting date, be treated as one unit;(c)if an intermediary holds shares or interest in two or more estates, the aggregate of his shares or interest in all such estates shall be treated as a single unit. 589.
