Section 11 in Assam State Acquisition of Zamindaries Act, 1951
11. Gross Income.
- The gross income of a proprietor or a tenure-holder referred to in sub-section (3) of section 10, shall be computed by taking the aggregate of annual incomes from rents and cesses payable to such proprietor or tenure-holder by the immediately subordinate tenant, and shall include-(i)The gross rent payable by the tenant immediately subordinate, calculated on the basis of average annual rent of 15 agricultural years preceding the date of vesting : provided that in no case shall such rent exceed the maximum prescribed under any tenancy law for the time being in force :(ii)The gross income from forests, calculated on the basis of average gross annual income of 15 agricultural years preceding the date of vesting :(iii)The gross income form fisheries, hats, bazars, ferries, cesses and fees calculated on the basis of average gross annual income of 15 agricultural years preceding the date of vesting :(iv)The aggregate of annual rents determined in a manner prescribed from buildings used as offices or cutcheries and any other buildings which vest in the State :(v)The rent of land purchased by a proprietor or tenure-holder in execution of decrees for arrears of rent (such lands not being in possession of such proprietor or tenure-holder as "private land" or settled with any raiyat) at the rate payable before such sale, calculated on the basis of average annual rent of 15 agricultural years preceding the date of vesting :(vi)Any other income appertaining to the estate or tenure vesting in the State not expressly mentioned in clauses (i) to (v) calculated on the basis of average of 15 agricultural years preceding the date of vesting :Provided that where records for rent or income from forests, fisheries, hats, bazars, ferries, cesses or fees for 15 agricultural years are not available, the average shall be calculated according to rules prescribed by the Government.
