Section 13(2)(i) in The Coal Bearing Areas (Acquisition And development) Act, 1957
(i)if the lease was granted after prospecting operations had been carried out in respect of the land under a prospecting licence, the sum of all items of reasonable and bonafide expenditure actually incurred with respect to the matters specified in clauses (i), (ii), (iii) and (iv) of subsection (1) before the date of the lease: