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State of West Bengal - Section
Section 16 in West Bengal Estates Acquisition Act, 1953
16. Gross income and net income.
(1) For the purpose of the preparation of the Compensation Assessment Roll [ xxx ][The words "for any notified area" omitted by Section 9(1) of the West Bengal Estates Acquisition (Amendment) Act, 1960 (West Bengal Act No. 17 of 1960).](a)the gross income of an intermediary shall be taken to consist of(i)the aggregate of the rents and cesses payable or deemed to be payable to him for the previous agricultural year by his immediately subordinate tenants including [the average value of any rent in kind which was payable by such tenants during seven years immediately preceding the date of vesting commuted and determined] [Substituted by Section 9(2)(a)(i) of the West Bengal Estates Acquisition (Amendment) Act, 1960 (West Bengal Act No. 17 of 1960) for the words the commuted value of rents in kind of such tenants determined.] in the prescribed manner [ xxx ] [The words "and figures and subject to the provisions of section 40" omitted by Section 9(2)(a)(ii), ibid.](i)for the period after the commencement of the West Bengal Private Forests Act, 1948 (West Bengal Act No. 14 of 1948),(A)where the forests have been under the management of private owners in accordance with working plans approved under that Act, the annual income yielded by the forests, and(B)in other cases, the annual income calculated on the basis of the income determined under sub-paragraph (A) for similar forests in the area or in the district or, if there is no similar forest in the area or in the district, for similar forests in any other area or district,(II)for the period before the commencement of the West Bengal Private Forests Act, 1948 (West Bengal Act No. 14 of 1948), (A)where evidence as to the income yielded by the forests is available, the annual income according to such evidence, and(B)where no such evidence is available, the annual income calculated on the basis of the income determined under sub-paragraph (A) for similar forests in the area or in the district or, if there is no similar forest in the area or in the district, for similar forests in any other area or district;](v)the annual income derived during the previous agricultural year from any other interest of such intermediary not expressly mentioned in sub-clauses (i) to (iv), but excluding income derived from mines directly worked by the intermediary or from leases of mines and minerals granted by him.(ii)[ in respect of Khas land which the intermediary does not retain under sub-section (1) of section 6, the annual income of such land determined in the prescribed manner;] [Sub-clause (ii) Substituted by Section 9(2)(b), ibid, which was earlier Substituted by Section 8 of the West Bengal Estates Acquisition (Amendment) Act, 1955 (West Bengal Act No. 35 of 1955) (with retrospective effect).](iii)the income derived from hats, bazars, ferries, fisheries, tolls and other sairati interests, calculated on the basis of the average annual income for five agricultural years immediately preceding the agricultural year in which the date of vesting falls or for such shorter period for which evidence is available;(iv)[ in respect of forests the average annual income from the forests for twenty-five agricultural years immediately preceding the agricultural year in which the date of vesting falls as determined by an Officer [appointed] [Sub-clause (iv) Substituted by Section 8(1) of the West Bengal Estates Acquisition (Amendment) Act, 1961 (West Bengal Act No. 9 of 1961), which was earlier Substituted by Section 8(1) of the West Bengal Estates Acquisition (Amendment) Act, 1957 (West Bengal Act No. 4 of 1957) (with retrospective effect).] in this behalf by the State Government, on the following basis :(b)the net income of an intermediary shall be computed by deducting from his gross income the following, namely :(i)any sum payable [or deemed to be payable] [Inserted by Section 9(3)(a)(i) of the West Bengal Estates Acquisition (Amendment) Act. 1960 (West Bengal Act No. 17 of 1960).] by such intermediary during the previous agricultural year as land revenue, cesses or, rent, [including the average value of any rent in kind which was payable by him during seven years immediately preceding the date of vesting commuted and determined in the prescribed manner,] [Inserted by Section 9(3)(a)(ii), ibid.] if any, to the State Government or to his immediately superior landlord, as the case may be, in respect of the interests to which his gross income relates;(ii)[ the average of all sums payable as tax under the Bengal Agricultural Income-tax Act, 1944 (Bengal Act No. 4 of 1944), or the Indian Income-tax Act, 1922 [II of 1922], [Sub-clause (ii) Substituted by Section 9(3)(b), ibid for original sub-clause.] in respect of the interest to which his gross income relates, for the seven years ending on the 31st day of March, 1955 or any shorter period for which evidence is available;](iii)the expenditure calculated on the basis of the average expenditure for five agricultural years immediately preceding the agricultural year in which the date of vesting falls or for such shorter period for which evidence is available, incurred by such intermediary on account of the maintenance of the irrigation or protective works which he is bound by law or under any agreement to maintain, in respect of interests to which his gross income relates or where such expenditure should have been incurred but was not so incurred, an amount calculated in the prescribed manner;(iv)charges on account of management and collection at the following rates, namely :[Table] [Table substituted by Section 8(2)(a) of the West Bengal Estates Acquisition (Amendment) Act, 1961 (West Bengal Act No. 9 of 1961) for original Table.]| Amount of gross income | Rate | |
| (i) | Where the gross income does not exceed Rs. 2,500. | Nil. |
| (ii) | Where the gross income exceeds Rs. 2,500 but does not exceedRs. 5,000. | Two and a halfper centumof the gross income. |
| (iiii) | Where the gross income exceeds Rs. 5,000 but does not exceedRs. 10,000. | Fourper centumof the gross income. |
| (iv) | Where the gross income exceeds Rs. 10,000 but does not exceedRs. 15,000. | Seven and a halfper centumof the gross income. |
| (v) | Where the gross income exceeds Rs. 15,000 but does not exceedRs. 25,000. | Tenper centumof the gross income. |
| (vi) | Where the gross income exceeds Rs. 25,000. | Fifteenper centumof the gross income : |