Section 145(2) in The Tripura Land Revenue And Land Reforms Act, 1960
(2)The net income from the estate as determined under sub-section (1) shall be apportioned among all the intermediaries having a share or interest in the estate in the proportion of their shares or interest, and if in doing so, any dispute involving a question of title arises, the compensation officer shall refer the parties to a civil court.Explanation.-For the purpose of this section except clause (b) (ii) of sub-section (1), "previous year" means the year immediately preceding the year in which the vesting date falls.