Section 27(b) in Tamil Nadu Estates (Abolition and Conversion Into Ryotwari) Act, 1948
(b)all lanka lands which in the opinion of the Government are sufficiently permanent (that is to say, similar to the permanent portions of Government lanka lands) to enable the levy thereon of ryotwari assessment, as ascertained under section 28, insofar as it may be applicable, less the deductions specified therein;
