law: 144. Compensation assessment roll.-
  (1) The compensation officer shall prepare a compensation assessment roll in respect of every estate vested in the Government under Chapter XI.
  (2) The compensation assessment roll shall contain particulars of the gross income and the net income from the estate, the share of the net income of the intermediary or each of the intermediaries, the amount of compensation payable to him or them and such other particulars as may be prescribed.
  (3) Where an intermediary has shares or interest in two or more estates all of which have vested in the Government, the particulars of the shares or interest of such intermediary in the net income from all such estates and the compensation payable to him in respect of his shares or interest in all such estates shall be shown in the compensation assessment roll relating to any one of such estates.
  (4) Where an intermediary has shares or interest in two or more estates either or any of which has not vested in the Government, the compensation payable to the intermediary shall be determined after all such estates have vested in the Government, on the basis of the aggregate of his shares or interest in the net income from all such estates.
  (5) Nothing in sub-section (4) shall be construed as authorising the postponement of payment of ad interim compensation to any such intermediary as is referred to in that sub-section in respect of the estate or estates which have vested in the Government.
  (6) For the purpose of preparing the compensation assessment roll, the compensation officer may require an intermediary to submit such statements and furnish such particulars as may be prescribed.