Section 14(5) in Tamil Nadu Lease-holds (Abolition and Conversion Into Ryotwari) Rules, 1965
(5)For the purpose of determining the net miscellaneous revenue referred to in the proviso to section 21, the following deductions shall be made from the gross annual miscellaneous revenue: -(i)In the case of miscellaneous revenue derived from source other than forests, fisheries and ferries, ten per cent, or such miscellaneous revenue.(ii)In the case of miscellaneous revenue derived from forests-(a)When the forests are under the control of the Tahsildar alone and not administered by the Forest Department-
