15. Mode of preparation of the Compensation Assessment Roll.
(1)The Compensation Officer shall issue a notice in Form D to each proprietor and each tenure-holder calling upon him to file a return furnishing the particulars and information on the point specified in the said notice within a period not exceeding one month from the date of service of such notice or such further time as the Compensation Officer may allow. The net income of a proprietor or tenure-holder shall be calculated in Form E.(2)The Compensation Officer shall prepare Compensation Assessment Roll in Form G for each compensation-holder. If the interest of a proprietor or tenure-holder lies within the jurisdiction of more than one Compensation Officer, the Compensation Officer of the area in which such proprietor or tenure-holder re-sides or, if he is a person residing outside the State, the Compensation Officer of the area in whose jurisdiction he has the largest amount of income shall calculate the net income and prepare the Compensation Assessment Roll.(3)The Compensation Officer shall give reasonable opportunity to the proprietors, tenure-holders and other persons concerned to be heard and to place before him evidence before finalising the roll. He shall record a brief summary of the evidence and record his finding.
