Section 32(1) in Tamil Nadu Land Improvement Schemes Act, 1959
(1)As soon as may be after the date of taking possession of the land, the Collector shall make an inquiry in the prescribed manner and determine-(a)in respect of any land which on the said date was in the I occupation of a tenant-(i)the annual rent payable by him; and(ii)the average net annual income, if any, after deducting the annual rent payable by him, derived by him during the three years immediately preceding the said date; and(b)in respect of any other land, the average net annual income, if any, without deducting any land revenue payable, derived by the owner during the three years immediately preceding the said date.
