(a)In the absence of a contract to the contrary, land-revenue is payable by landowners, and water-rates by tenants. In cases where tenants pay a certain proportion of the land revenue, or landowners of the water-rates, a corresponding addition to, or deduction from, the estimate shall be made.(b)Where means of irrigation and embankments are maintained by a tenant at his own expense, no deduction shall be made from the estimate on this account. If, however, any part of the cost of such maintenance is borne by the landowner, a corresponding deduction shall be made from it.(c)Where the cost of all or any part of the seed or manure used on the land is borne by a landowner, and is not counter-balanced by either the receipt by him of a large share of the produce, or a smaller allowance of fodder to tenant than is customary, or the like, a corresponding deduction shall be made from the estimate.(d)Where a landowner provides at his own cost, improved agricultural implements for the use of his tenants, and makes no charge for the use thereof, whether in the way of a larger share of the produce, or otherwise, corresponding deduction shall be made from the estimate.(e)Concessions with regard to fodder ordinarily take one of the following forms :-(i)a specified area per pair of bullocks or some similar unit of area is devoted by a tenant to the raising of fodder crops of which the land-owner receives no share ;(ii)a tenant is permitted to cut certain crops green for fodder and the landowner receives nothing on account thereof ; or(iii)the landowner takes either no share of fodder or only a share of the grain of certain crops. In any of these cases, or in any other case in which a landowner, permits the use for fodder by his tenants of crops grown on his land, and takes either no share thereof, or a share smaller than that of the grain, a corresponding deduction shall be made from the estimate.(f)Where a landowner employs paid agency at his own expense to collect his share of produce, a corresponding deduction on account of the cost of that agency shall be made from the estimate.(g)Where a landowner advances moneys free of interest to his tenants for agricultual purposes, a deduction on account of the interest due on such advances shall be made from the estimate.The rate of interest to be allowed in making such deduction shall not be lower than that allowed by the local Central Co-operative Bank on deposits made with it, or higher than that charged by the same bank on loans advanced by it.
