Section 14 in West Bengal Estates Acquisition Act, 1953
14. [ Preparation of Compensation Assessment Roll.(1) The Compensation Officer shall [ xxx ] [Section 14 Substituted by Section 6 of the West Bengal Estates Acquisition (Amendment) Act, 1960 (West Bengal Act No. 17 of 1960) for original section.] prepare in respect of all intermediaries having lands in the notified area or in any part thereof over which the Compensation Officer has jurisdiction, a Compensation Assessment Roll on the basis of the record-of-rights prepared and finally published under Chapter V and publish the same in such manner as may be prescribed.
(2)The Compensation Assessment Roll shall contain particulars about the gross income and the net income of each intermediary from all his estates and interests within the area, the amount of compensation payable in accordance with the provisions of this Act and such other particulars as may be prescribed.(3)Every intermediary who had a share in any estate or interest, which has vested in the State under section 5, shall be treated separately for assessment of compensation :Provided that any intermediary who acquired by a voluntary transfer made after the 1st day of January, 1952, a share in any estate or interest, not being the entire share of the transferor, shall not be treated separately.]
