Section 16(b) in Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Rules, 1965
(b)where the landholder pleads that he has no accounts or that he has not kept any accurate accounts if it is found that an excess payment has been made by a ryot in respect of his holding for any fasli year, the land revenue as determined under clause (a) of section 21 in respect of that holding shall, for the purpose of adjusting the excess payment, be taken to be the rent due on that holding for that fasli year. The Manager shall also, in every case coming under clause (b) above, if he is satisfied that the landholder's plea is genuine, adopt the said land revenue in respect of any holding to be the rent to be collected for that holding in respect of any fasli year prior to the notified date. [As amended by G. O. Ms. No. 923, Revenue, dated the 19th May 1967.]
