Section 30(2) in The Orissa Estates Abolition Act, 1951
(2)For the purposes of Clause (a) of Sub-section (1) the gross income of an Intermediary from royalties shall i.e. the average annual income on account of royalties, calculated on the basis of the annual returns filed by the Intermediary for the assessment of cess or income, tax during the period of twelve agricultural years preceding the agricultural year in which the date of vesting falls or any shorter period for which such returns have been filed, and the net income from royalties shall be computed by deducting from the gross income so determined the average of the income-tax paid thereon during the said period and the cost of collection at such rates as may be prescribed :Provided that any sum shown in either of the said annual returns as having been received by the Intermediary by way of salami or premium shall not be taken into account in calculating the gross income from royalties.
