law: 145. Determination of gross income and net income.-
  (1) For the purpose of assessment of compensation payable in respect of an estate,-
  (a) the gross income from the estate shall be taken to consist of-
  (i) in respect of lands other than those referred to in section 136, the rents, cesses, local rates and other amounts payable or deemed to be payable to the intermediary or intermediaries by the tenants and tenure-holders for the previous year, including the commuted value of rents payable in kind which value shall be determined in the prescribed manner;
  (ii) the gross income from abadi sites, fisheries, hats, bazars, ferries, forests, tolls, waste lands and other interests in the estate for the previous year;
  (iii) the aggregate of the annual rents for the previous year from buildings used as offices or cutcherries and any other building which vest in the Government;
  (iv) any other income during the previous year appertaining to the estate vesting in the Government not expressly mentioned in the foregoing sub-clauses;
  (b) the net income from the estate shall be computed by deducting from the gross income the following, namely:-
  (i) any sum which was payable by the intermediary or intermediaries during the previous year as land revenue, cesses, local rates or rent to the Government in respect of the interests to which the gross income relates;
  (ii) any sum payable under the Bengal Agricultural Income-tax Act 1944 (Ben. IV of 1944), as extended to Tripura or the Indian Income-tax Act 1922 (11 of 1922), during the previous year as defined in those Acts, in respect of the interests to which the gross income relates;
  (iii) charges on account of management and collection at the following rates, namely:-
  Amount of gross income
  Rate
  Provided that the net income (after deducting the charges on account of management and collection) from an estate which falls under item (a), (b), (c) or (d) shall in no case be less than the maximum net income from an estate which falls under the item immediately, following.
  Illustration.-The net income after deducting the charges on account of management and collection at 121/2 per cent. under item (b) from an estate the gross income of which is Rs. 10,100 will be Rs. 8,837.50 while the net income after deducting the charges on account of management at 10 per cent. under item (c) from an estate the gross income of which is Rs. 10,000 will be Rs. 9,000; under the proviso, the net income from the first mentioned estate shall be taken to be Rs. 9,000 and not Rs. 8,837.50.
  (2) The net income from the estate as determined under sub-section (1) shall be apportioned among all the intermediaries having a share or interest in the estate in the proportion of their shares or interest, and if in doing so, any dispute involving a question of title arises, the compensation officer shall refer the parties to a civil court.
  Explanation.-For the purpose of this section except clause (b) (ii) of sub-section (1), "previous year" means the year immediately preceding the year in which the vesting date falls.