46C. In the matter of preparation and publication of a Compensation Assessment-roll under this Chapter,-(a) the provisions of sections 34, 38 and 40 to 43 shall apply so far as they are applicable;(b) the provisions of sections 37 and 39 shall apply in whole; and(c) the provisions of section 35 shall apply subject to the following amendment, namely:-for clause (a) of sub-section (1) of section 35, the following clause shall be deemed to have been substituted, namely:-“(a) the gross assets of a rent-receiver shall be taken to consist of the aggregate of the rent and cesses which were payable to such rent-receiver by his immediately subordinate tenants for the agricultural year immediately preceding the notified date, 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 section 5 for such of his khas lands in that estate or tenure as he chooses to retain 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, the rent determined for any land, under sub-section (2) of section 46A, according to the principles of sections 24, 25, 25A and 28, shall, for the purposes of this clause, be deemed to be the rent payable for such land for such year by such raiyat, under-raiyat or non-agricultural tenant to his immediately superior landlord;”.