32. In this Chapter, a rent-receiver, proprietor or tenure-holder includes a rent-receiver, proprietor or tenure-holder, as the case may be, whose interests have been acquired under Chapter II.

33. As soon as may be after a record-of-rights in respect of any district, part of a district or local area has been prepared or revised and finally published under Chapter IV, the Revenue-officer shall prepare in the prescribed form and in the prescribed manner a Compensation Assessment-roll in which the gross assets and the net income of all rent-receivers within such district, part or area and the compensation to be paid in accordance with the provisions of this Act to all persons whose interests are acquired under this Chapter or under Chapter II, together with such other particulars as may be prescribed, shall be specified: Provided that it shall not be necessary to prepare, under this Chapter, a Compensation Assessment-roll in respect of any property acquired under Chapter II, in respect of which a Compensation Assessment-roll has been prepared under Chapter VA.

34. In preparing such Compensation Assessment-roll every proprietor, tenure-holder or other rent-receiver collecting rents in respect of any estate, tenure, holding or tenancy or part of any estate, tenure, holding or tenancy comprised within the area to which such roll relates shall, irrespective of whether he collects such rents separately or jointly with others, be treated separately for the purpose of assessment and payment of compensation under this Chapter: Provided that in the case of a Hindu undivided family governed by the Mitakshara law, all rent-receivers included in such family shall be treated jointly for such purpose: Provided further that when more than one proprietor, tenure-holder or other rent-receiver jointly hold rent-receiving interests and the total net income of such interests does not exceed five hundred rupees, such proprietors, tenure-holders or other rent-receivers may be treated jointly for the purpose of assessment of compensation under this Chapter.

35. (1) For the purpose of preparation of the Compensation Assessment-roll under this Chapter-(a) the gross assets of a rent-receiver shall be taken to consist of the aggregate of the rents and cesses which were payable to such rent-receiver by his immediately subordinate tenants-(i) in the case of the interests acquired under Chapter II for the agricultural year immediately preceding the notified date, and(ii) in other cases, for the agricultural year immediately preceding that in which the record-of-rights is finally published under Chapter IV, and where such rent-receiver is the proprietor of an estate or the holder of a tenure, also of the aggregate of the fair and equitable rents determined under Chapter IV for such of his khas lands as he retains possession of under section 20:Provided that in the case of a tenure-holder or a raiyat or an under-raiyat or a non-agricultural tenant referred to in section 24, 25, 25A, 27 and 28, the rent fixed or determined for any land under the provisions of the said sections and entered in the record-of-rights finally published under Chapter IV shall, for the purposes of this clause, be deemed to be the rent payable for such land for such year by such tenure-holder or raiyat or under-raiyat or non-agricultural tenant to his immediately superior landlord;(b) the net income of a rent-receiver shall be computed by deducting from his gross assets the following :-(i) the sums which were or are calculated as payable by such rent-receiver for such year as land revenue or rent and cesses to the Government or to his immediate landlord, as the case may be, in respect of the lands to which the gross assets relate;(ii) the sum which was or is calculated as payable by such rent-receiver in respect of such assets for such year as tax under the Bengal Agricultural Income Tax Act, 1944;(iii) the sum which was or is calculated as payable by such rent-receiver in respect of his income from non-agricultural lands included in such assets for such year as tax under the Income Tax Act, 1922;(iv) the average annual expenditure, if any, incurred by such rent-receiver on account of maintenance of any irrigation or protective works in such lands; and(v) collection charges not exceeding twenty per centum of the gross assets. (2) In calculating the sums referred to in sub-clauses (i), (ii) and (iii) of clause (b) of sub-section (1) or determining the expenditure and charges referred to in sub-clauses (iv) and (v) of the said clause, the Revenue-officer shall be guided by such rules as may be made in this behalf by the Government.

36. Notwithstanding anything contained in section 35, in the case of a recusant proprietor of a temporarily settled private estate, the malikana payable to such proprietor in the agricultural year referred to in sub-clause (i) or sub-clause (ii) of clause (a) of sub-section (1) of section 35, as the case may be, shall be deemed to be the net income of such proprietor computed under section 35.

¹[36A. Notwithstanding anything contained in section 35, in the case of a recipient of Sair Compensation allowance, which was granted to holders of land as compensation on account of abolition of duties and taxes levied by them on land in the markets, the amount of Sair Compensation allowance payable annually to such recipient shall be deemed to be the net income of such recipient computed under section 35.]

37. After the net income has been computed under sections 35 and 36, the amount of compensation to be payable in respect of the acquisition of the interests of rent-receivers shall be determined as follows:- (1) In the case where the rent-receiver is a proprietor of an estate, a holder of a permanent tenure or tenancy or a raiyat or an under-raiyat, the compensation payable in respect of the acquisition of the interests of such rent-receiver shall be determined on the basis of his total net income from rent-receiving interests in the Province in accordance with the following table, namely:-

Amount of the total net income in the Province	Rate of compensation payable
(a)   Where the net income so computed does not exceed Rs. 500.	Ten times such net income.
(b)   Where the net income so computed exceeds Rs. 500 but does not exceed Rs. 2,000.	Eight times such net income or the maximum amount under item (a) above increased by the excess of the net income over the maximum net income under item (a) above, whichever is greater.
(c) Where the net income exceeds  Rs. 2,000 but does not exceed Rs. 5,000.	Seven times such net income or the maximum amount under item (b) above increased by the excess of the net income over the maximum net income under item (b) above whichever is greater.

(d)   Where the net income exceeds Rs. 5,000 but does not exceed Rs. 10,000.	Six times such net income or the maximum amount under item (c) above increased by the excess of the net income over the maximum net income under item (c) above, whichever is greater.
(e)   Where the net income exceeds Rs.10,000 but does not exceed Rs. 25,000.	Five times such net income or the maximum amount under item (d) above increased by the excess of the net income over the maximum net income under item (d) above, whichever is greater.
(f) Where the net income exceeds  Rs. 25,000 but does not exceed Rs. 50,000.	Four times such net income or the maximum amount under item (e) above increased by the excess of the net income over the maximum net income under item (e) above, whichever is greater.
(g) Where the net income exceeds Rs. 50,000 but does not exceed Rs.1,00,000.	Three times such net income or the maximum amount under item (f) above increased by the excess of the net income over the maximum net income under item (f) above, whichever is greater.
(h)   Where the net income exceeds Rs. 1,00,000.	Two times such net income or the maximum amount under item (g) above increased by the excess of the net income over the maximum net income under item (g) above, whichever is greater.
(2) In the case where the rent-receiver is the holder of a temporary tenure or of any other tenancy of a temporary duration, the compensation payable to such rent-receiver in respect of the acquisition of the interest of such rent-receiver shall be paid out of the compensation payable under this Chapter to the immediately superior landlord of such rent-receiver for the acquisition of  the  interests  of  such  superior
landlord; and the Revenue-officer shall apportion the compensation between the holder of such temporary tenure or tenancy and his immediately superior landlord subject to rules made under this Act; and in making the apportionment the Revenue-officer shall take into consideration the unexpired period of the temporary tenure or tenancy; and
(3) In the case where the net income or any portion of the net income in respect of any estate, tenure, holding or tenancy wholly or partly held under wakf, wakf-al-al-aulad, debutter or any other trust or legal obligation has been dedicated and applied exclusively to charitable or religious purposes without any reservation of pecuniary benefit for any individual, the compensation payable for the acquisition of the interests of any rent-receiver in respect of the net income or the portion of the net income so dedicated and applied shall, instead of being assessed under clause (1) be assessed in the prescribed manner as a perpetual annuity equal to such net income or portion of the net income, as the case may be.

38. If a rent-receiver holds rent-receiving interests in more than one area, the amount of compensation payable for the acquisition of such interests shall be calculated and the Compensation Assessment-rolls in respect of such interests shall be prepared in accordance with such rules as may be made in this behalf by the Government.

39. (1) Compensation to be payable to a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant, in respect of the acquisition of lands in his khas possession which he is not entitled to retain under section 20, shall be determined in accordance with the following table:-

Class of lands	Rate of compensation payable
(a)   For lands used for agricultural or horticultural purposes including tanks.	Five times the net annual profit from such lands.
(b)   For lands on which hats or bazars are held.	Five times the net annual profit from such hats or bazars.
(c)   For lands which are cultivable or which are capable of cultivation on reclamation-

(i)    Lands bearing any profit.	Five times the net annual profit from such lands or ten times the annual raiyati, rent for an equal area of cultivated land in the neighbourhood which the Revenue-officer may select as appropriate for the purpose, whichever is greater.
(ii)   Lands not bearing any profit.	Rs. ten per acre.
2[(d) For lands consisting of fisheries or forests or lands used for a ferry.	Five times the net annual profit from such lands.
(d1) For lands which consist of jungles or water courses or marshy tracts not being fisheries and sandy chars or other uncultivable lands other than lands, such as roads, pathways, common burial or cremation ground, rivers, khals and water courses, which the public may use by natural or customary right or right of easement.	Five times the net annual profit from such lands.]
(e)   For vacant non-agricultural lands.	Five times the annual letting value of the lands to be determined in the prescribed manner.
(f)    For lands with buildings-
(i)    lands     ..         ..	Five times the annual letting value of the land to be determined in the prescribed manner.
(ii)   buildings   ..    ..	The actual cost of construction less depreciation both to be determined in the prescribed manner.

3[(1a) Notwithstanding anything contained in sub-section (1), the compensation payable for the acquisition of any khas land held under wakf, wakf-al-al-aulad, debutter or any other trust on which any hat or bazar is held or which consists of any forest or fishery or which is used for a ferry and which is exclusively dedicated, and the income from which is exclusively applied to religious or charitable purposes without reservation of pecuniary benefit for any individual, shall, instead of being determined in accordance with the table in that sub-section, be assessed as a perpetual annuity equal to such annual average of the income so applied as may be determined in the prescribed manner but not exceeding the net annual profit from such land as may be determined in accordance with the provisions of this section :
Provided that where, under any wakf,wakf-al-al-aulad, debutter or any other trust, the income from any such land is partly dedicated for religious or charitable purposes and partly reserved for the pecuniary benefit of any individual, only such portion of the land, as may be selected in accordance with the rules to be made in this behalf by the Government, shall come within the purview of this sub-section.]
(2) Any dispute regarding classification of lands for the purposes of sub-sections (1) and (1a) shall be referred to the prescribed Revenue Authority whose decision thereon shall be final.
(3) For the purpose of items (a) and (c) and of sub-section (1), the net annual profit from land shall be determined in the following manner:-
(a)    the gross value of the annual produce of the land shall be calculated first by multiplying the normal annual produce of the land, determined in the prescribed manner, by the average price of each kind of produce during the 10 years immediately preceding the year in which the assessment-roll is prepared;

(b)   the net annual profit shall be computed by deducting from the gross value of the annual produce of the land, the following:-
(i)     the sum determined in the prescribed manner as the cost of cultivation which shall not exceed fifty per centum of the gross value of the annual produce of the land;
(ii)    the sum which is calculated as payable by the rent-receiver or cultivating raiyat or cultivating under-raiyat or non-agricultural tenant annually as land revenue or rent and cesses in respect to the land;
(iii)   the sum which was or is calculated as payable by such rent-receiver or cultivating raiyat or cultivating under-raiyat in respect of the income from such lands as taxes under the Bengal Agricultural Income-tax Act, 1944; and
(iv)  the sum which was or is calculated as payable by such a rent-receiver or non-agricultural tenant in respect of the income from the lands as taxes under the Income-tax Act, 1922.
(4) For the purposes of items (b), (d) and (d1) of sub-section (1), the net annual profit shall mean the net annual profit as determined by the Revenue-officer in accordance with the rules made in this behalf by the Government.
(5) Where the land, held by a cultivating raiyat or a cultivating under-raiyat or a non-agricultural tenant, for which compensation is payable under sub-section (1), is subject to a mortgage, the compensation payable under the said sub-section to such cultivating raiyat or cultivating under-raiyat or non-agricultural tenant shall be apportioned between such raiyat or under-raiyat or tenant and his mortgagee; and the Revenue-officer shall apportion such compensation in accordance with rules made in this behalf under this Act; and in making the apportionment the Revenue-officer shall, in the case where the mortgage is an usufructuary mortgage, take into consideration the unexpired period of such mortgage.

40. (1) After the amount of compensation to be payable in respect of the acquisition of the interests of rent-receivers and of the acquisition of the khas lands of rent-receivers, cultivating raiyats, cultivating under-raiyats and non-agricultural tenants, which are to be acquired under this Chapter or have been acquired under Chapter II, has been determined in accordance with the provisions of sections 37, 38 and 39, the Revenue-officer shall prepare the Compensation Assessment-roll under section 33; and when such roll has been prepared, the Revenue-officer shall cause a draft of it to be published in the prescribed manner and for the prescribed period which shall not be less than thirty days and shall receive and consider any objection which may be made to any entry therein or to any omission therefrom during the period of publication and shall dispose of such objections according to such rules as the Government may make in this behalf: Provided that no objection shall be made under this section-(i) by any person who does not claim any title to any compensation entered in the draft Compensation Assessment-roll, or(ii) to the amount of any rent entered in such roll which has been determined under section 5 or under Chapter IV or under sub-section (2) or section 46A. (2) Separate draft Compensation Assessment-rolls may be prepared and published under sub-section (1) for different villages or groups of villages in the district, part of a district or local area or for one or more persons having interests in different areas in respect of which a record-of-rights has been prepared or revised and finally published under Chapter IV.

41. An appeal, if presented within two months from the date of the order appealed against, shall lie from every order passed by a Revenue-officer under sub-section (1) of section 40 to the prescribed superior Revenue Authority; and such superior Revenue Authority shall consider and dispose of such appeals in accordance with rules made in this behalf by the Government.

42. When all such objections and appeals have been disposed of, the Revenue-officer shall make such alterations in the draft Compensation Assessment-roll as may be necessary to give effect to any orders passed on objections made under sub-section (1) of section 40 or on appeals preferred under section 41 and shall cause the said roll as so altered to be finally published in the prescribed manner; and the publication shall be conclusive evidence that the Compensation Assessment-roll has been duly made under this Chapter, and every entry in the Compensation Assessment-roll so finally published shall, except as hereinafter provided, be final and conclusive evidence of the matter referred to in such entry and also of the nature of the interests of the rent-receivers, the true area of the land and the apportionment of the compensation among the persons claiming interest therein.

43. (1) When a Compensation Assessment-roll has been finally published under section 42, the Revenue-officer shall, within such time as the Commissioner may, by general or special order require, make a certificate stating the fact of such final publication and the date thereof and shall date and subscribe the same with his name and official title. (2) After the final publication under section 42 of the Compensation Assessment-roll in respect of any village or group of villages or local area, the Government shall also by notification declare that a Compensation Assessment-roll has been finally published for such village or group of villages or local area, as the case may be, specifying in such notification the date of such final publication; and such notification shall be conclusive proof of such publication and of the date thereof.

44. Notwithstanding anything contained in any other law for the time being in force or in Chapter II of this Act or in any contract, but subject to the provisions of clauses (a), (b), (c) and (d) of sub-section (4) of section 3 and sub-section (3) of section 46E, on the publication of a notification in the official Gazette under sub-section (2) of section 43, declaring that a Compensation Assessment-roll has been finally published, the following consequences shall ensue, namely:- (1) all the interests of all the proprietors in their respective estates, of all the tenure-holders in their respective tenures and of all other rent-receivers in the holdings or tenancies respectively let out by such rent-receivers within the area to which such roll relates or in such parts of such estates, tenures or holdings, or tenancies, as the case may be, as are within such area including the interests of all such proprietors, tenure-holders and other rent-receivers in all lands comprised in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area which are in the khas possession of such proprietors, tenure-holders and other rent-receivers and the interests of all such rent-receivers in all sub-soil including any rights to minerals in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area other than the interests which have already been acquired under Chapter II or sub-section (3) of section 46E shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances but subject to the right of such proprietors, tenure-holders and other rent-receivers specified in clause (2); (2) each proprietor, tenure-holder and other rent-receiver, whose interests in any estate, tenure or holding or tenancy or in any part of any estate, tenure or holding or tenancy, as the case may be, within the area to which such roll relates, are acquired under this Act, shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be entitled to retain possession of an hold, subject to the provisions of this Act, as a tenant directly under the Government all lands of which he is entitled to retain possession under Chapter IV and, be liable to pay rent for such lands to the Government ; (3) the interests of all cultivating raiyats, cultivating under-raiyats and non-agricultural tenants in all lands held by such raiyats, under-raiyats and non-agricultural tenants within the area to which such roll relates in excess of the lands of which such raiyats, under-raiyats or non-agricultural tenants are entitled to retain possession under Chapter IV, including the interests in the sub-soil of all lands so held in excess and all rights to minerals therein other than the interests which have already been acquired under any other provision of this Act shall, with effect from the first day of the agricultural year next following the date of publication of such notification on the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances; (4) all cultivating raiyats, cultivating under-raiyats and other tenants holding lands, within the area to which such roll relates, immediately before the first day of the agricultural year next following the date of such publication of such notification, shall, with effect from the first day of the said agricultural year, if they have not already become tenants directly under the Government under any other provision of this Act, become tenants directly under the Government and shall have the right to continue to hold, subject to the provisions of this Act, as tenants under the Government such of those lands as have not vested in the Government under item (3) or under any other provision of this Act and shall be liable to pay rent to the Government in respect of the lands so continued to be held; (5) all arrears of revenue and all cesses together with interest, if any, payable therein other than the arrears, cesses and interest referred to in clause (b) of sub-section (4) of section 3, remaining lawfully due on the first day of the agricultural year next following the date of such publication of such notification in respect of any estate within the area to which such roll relates shall, after the first day of the said agricultural year, continue to be recoverable from the outgoing proprietor by whom they were payable, and shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amount of such arrears and cesses and interest from the compensation money payable to such proprietor under this Act, when so ordered by the Collector; (6) all amounts, recoverable by the Government from a rent-receiver under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (d) of sub-section (4) of section 3, whether on account of arrear dues or dues under future instalments under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, shall, without prejudice to any other mode of recovery, be recoverable by deduction of the amount of such arrear and future instalments from the compensation money payable to such rent-receiver in respect of the interests of lands to which such outstanding amounts relate, when so ordered by the Collector; ⁴[(6a) all arrears of agricultural income-tax recoverable by the Government from a person under the Bengal Agricultural Income-tax Act, 1944, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (dd) of sub-section (4) of section 3, shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrears from the compensation money payable to such person under section 58 in respect of the interests or lands to which such outstanding amounts relate, when so ordered by the Collector;] (7) all arrears of rent and all cesses, together with interest, if any, due thereon, in respect of any period previous to the first day of the agricultural year next following the date of such publication of such notification, which have accrued due in respect of any tenure, holding or land to which such roll relates, and which have not been barred by limitation or have not already vested in the Government under clause (c) of sub-section (4) of section 3, shall, on and from the first day of the said agricultural year, vest in and be recoverable by the Government and shall, without prejudice to any other mode of recovery, be recoverable from the persons by whom they were payable by the deduction of the amount of such arrears, cesses and interest from the compensation money, if any, payable to such persons under section 58, when so ordered by the Collector; (8) with effect from the first day of the agricultural year next following the date of such publication of such notification, the ad interim payments under section 6, in respect of the rent-receiving interests or lands for which compensation has been assessed in the Compensation Assessment-roll to which such notification relates, shall cease; and the total amount of ad interim payments made under sub-section (1) or (2) or (4a) of the said section in respect of any such interests or lands, less an amount calculated at the rate of three per centum per annum on the amount of compensation assessed for such interests or lands in such roll from the date from which ad interim payments for such interests or lands became payable under that section till the last day of the agricultural year in which such notification is so published, shall be deducted from the amount of such compensation.

45. As soon as may be after the publication of a notification in the official Gazette under sub-section (2) of section 43, the Revenue-officer shall cause to be published, in the prescribed manner, in the area to which the Compensation Assessment-roll in respect of which such notification is published relates, a proclamation in the local vernacular-(a) explaining the consequences which as provided in section 44 have ensued on such publication of such notification, and(b) directing all persons in such area, who will become tenants under the Government with effect from the first day of the agricultural year next following the date of such publication of such notification, to pay rent to the Government and not to any body else.

46. (1) After the Compensation Assessment-roll or Compensation Assessment-rolls in respect of all estates, tenures, and interest of rent-receivers in holdings or tenancies comprised within a district, part of a district or local area, in respect of which a record-of-rights has been prepared or revised and finally published under Chapter IV, has or have been published, such record-of-rights shall be modified by eliminating therefrom the entire chain of interests of rent-receivers and showing therein only the tenant who will come directly under the Government as a result of the acquisition of such interests; and one or more numbers to be borne on the Revenue-roll of the district shall be assigned by the Collector in respect of the areas to which such record-of-rights relates in accordance with such rules as the Government may make in this behalf; and the record-of-rights so modified shall be reprinted. (2) Copies of the record-of-rights so reprinted shall be distributed free of cost to the tenants of the areas to which such record-of-rights relates in such manner as may be prescribed.