Section 24 in The Abolition of Jagirs and Land Reforms Rules, 1953 (Vindhya Pradesh)
24.
In the case of mines or minerals which were being worked by the Jagirdar himself, the average annual gross income will be calculated on the basis of the annual returns filed by the Jagirdar for the assessment of cess or income-tax during the period of 12 agricultural years immediately preceding the date of resumption or any shorter period for which returns have been filed. In case no such returns have been filed the Land Reform Commissioner will determine the average annual gross income after making such enquiries as he may deem fit.
