- The Revenue-officer shall, from the rents remaining after elimination of abnormal rents, frame an estimate of landowner's net assets, subject to the following instructions :-(i)The provisions of rule 7(a), (b), (c), (d), (e), (f) and (f) shall, mutatis mutandis, apply.(ii)Deduction shall be made, if necessary, for fallows or bad harvests. The amount of the deduction to be made in each case depends on the result of the local enquiries made by the Revenue-officer.
