(2)The State Government may make Rules providing for the manner of calculation of sums under the different clauses of sub-section (1), when the estate or tenure vested in the State under Section 3 [or Section 3-A] [Inserted by Act 20 of 1954.] is a share in an estate or tenure or when the previous agricultural year does not exactly coincide with the year according to which any sum referred to in any of the said clauses was payable.
