Section 13(2) in Gujarat Surviving Alienations Abolition Act, 1963
(2)For the purpose of sub-section (1) the amount of cash allowance shall be the amount paid or payable to the alienee for the year immediately preceding the appointed day and the value of the allowance in kind shall he the value of the allowance in kind paid or payable to the alienee for the year immediately preceding the appointed day, such value being determined in the prescribed manner.
