133. Definitions.—In this Part,—
(a) “estate” means lands included under one entry in any of the general registers of
revenue-paying and revenue-free lands and includes—
(i) revenue-free lands not entered in any register, and
(ii) a part of, or a share in, an estate;
(b) “homestead” means a dwelling house together with any courtyard, compound, garden, or
outhouse and includes any outbuildings used for purposes connected with agriculture and any family
graveyard, library, office, guest house, grainstore, latrines, boundary walls, tanks, wells or places of
worship appertaining to such dwelling house;
(c) “intermediary” means a person who holds in an estate the right, title or interest of a talukdar
and includes—
(i) a person who holds land either revenue-free or at a concessional rate, and
(ii) a tenure holder;
(d) “tenant” means a person who cultivates or holds the land of an intermediary under an
agreement, express or implied, on condition of paying therefor rent in cash or in kind or delivering a
share of the produce and includes a person who cultivates or holds land of an intermediary under the
system generally known as “bhag”, “adhi” or “barga”; and the term “sub-tenant” shall be construed
accordingly;
(e) “tenure holder” means a person who has acquired from an intermediary the right to hold lands
for the purpose of collecting rents or bringing them under cultivation by establishIng tenants thereon.
134. Notification vesting estates in the State.—(1) As soon as may be after the commencement of
this Act, the Administrator may, by notification in the Official Gazette, declare that, with effect from the
date specified in the notification (hereinafter referred to as the vesting date), all estates situated in any
area or areas and all rights, title and interest of every intermediary in such estates shall vest in the
Government free from all encumbrances.
(2) Every notification under sub-section (1) shall also be published in such other manner as may be
prescribed.
(3) The publication of a notification in the manner provided in sub-sections (1) and (2) shall be
conclusive evidence of the notice of declaration to the intermediaries whose interests are affected by such
notification.
135. Consequences of notification under section 134.—Notwithstanding anything contained in any
law for the time being in force or in any agreement or contract, express or implied, with effect from the
vesting date,—
(a) each estate to which the notification relates and all rights, title and interest of intermediaries in
such estate shall vest in the Government free from all encumbrances, including—
(i) rights in hats, bazars, ferries, forests, wastelands, abadi sites, fisheries, tolls and other
interests;
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(ii) rights in any building other than a dwelling house or in any part of such building, used
primarily as office cutcherry for collection of rent;
(b) all grants and confirmation of title to the estate and rights therein made in favour of an
intermediary shall cease and determine;
(c) any building used for educational or charitable purposes and held by the intermediary shall
vest in the Government for those educational or charitable purposes;
(d) subject to the other provisions of this Act, every tenant holding any land under an
intermediary shall hold the same directly under the Government as a raiyat thereof and shall be liable
to pay to the Government land revenue equal to the rent payable by him to the intermediary on the
vesting date, subject to a maximum of the value of one-eighth of the gross produce which value shall
be determined in the manner prescribed:
Provided that the tenant shall become the owner of any building or structure constructed on such
land at the expense of the intermediary on payment of such compensation to the intermediary as is
equivalent to its market value on the vesting date, which value shall be determined in accordance with
the rules made in this behalf;
(e) all arrears of land revenue, local rates, cesses and other dues lawfully payable to the
Government by the intermediary on the vesting date in respect of the estate shall, without prejudice to
any other mode of recovery, be recoverable by deduction from the compensation payable to the
intermediary;
(f) all rents and other dues in respect of the estate for any period after the vesting date which, but
for this Act, would be payable to an intermediary shall be payable to the Government and any
payment made in contravention of this clause shall not be valid discharge of the person liable to pay
the same;
(g) where under any agreement or contract made before the vesting date, any rent, cess, local rate
or other dues for any period after the said date has been paid to or compounded of released by an
intermediary, the same shall, notwithstanding such agreement or contract, be recoverable by the
Government from the intermediary, and may, without prejudice to any other mode of recovery, be
realised by deduction from the compensation payable to the intermediary.
136. Rights of intermediary to certain lands.—(1) Notwithstanding anything contained in sections
134 and 135, an intermediary shall, subject to the provisions of sub-section (2), be entitled to retain with
effect from the vesting date,—
(a) homesteads, buildings and structures together with the lands appurtenant thereto in the
occupation of the intermediary other than buildings vested in the Government under section 135;
(b) lands under the personal cultivation of the intermediary;
(c) lands in which permanent rights have not already accrued to a tenant under any custom,
agreement or law and which have been leased by an intermediary who, both at the commencement of
the lease and on the vesting date, was a person under disability;
(d) lands held by the intermediary as mortgagor which are subject to usufructuary mortgage and
are under the personal cultivation of the mortgagee;
(e) lands comprised in orchards or used for the purpose of live-stock breeding, poultry farming, or
dairy farming, which are in the occupation of the intermediary;
(f) so much of the lands comprised in a tea garden, mill, factory or workshop as in the opinion of
the Administrator is required for such tea garden, mill, factory or workshop.
(2) An intermediary who is entitled to retain possession of any land under sub-section (1) shall hold
such land directly under the Government from the vesting date as a raiyat thereof and be liable to pay
therefor land revenue at full rate applicable to similar lands in the locality.
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137. Collector to take charge of estates, etc., vested in the Government.—(1) The Collector shall
take charge of estates and interests of intermediaries which vest in the Government under section 135.
(2) For the purpose aforesaid, the Collector may, by written order served in the prescribed manner,
require any intermediary or other person in possession, of any such estate or interest to give up such
possession by a date to be specified in the order (which shall not be earlier than sixty days from the date
of service of the order) or to deliver by that date any documents, registers, or records, connected with the
management of such estate or interest which are in his custody or to furnish a statement in the prescribed
form in respect of such estate or interest.
(3) The Collector or any other officer authorised by him in this behalf may take such steps or use such
force as may be necessary to enforce compliance with the order and may also enter any building or place
for the purpose of taking possession of the documents, registers or records referred to in sub-section (2).
(4) An intermediary shall be entitled to make inspection of any documents, registers or records which
have been delivered to or taken possession of by the Collector, to make notes therefrom or to have
certified copies thereof granted to him. No fees shall be charged for making inspection or for making
notes, but fees may be charged, according to the prescribed scale, for the grant of certified copies.
(5) Nothing in this section shall be deemed to authorise the collector to take possession of—
(a) any land or of any right of an intermediary therein, which may be retained by the intermediary
under section 136, or
(b) any religious institution or any building connected therewith.
138. Decision of disputes.—If there is any dispute as to the possession of any homestead or land or
building referred to in sub-section (1) of section 136, the Collector shall, on application made to him in
this behalf, make such inquiry as he deems fit and pass such orders thereon as may appear to him just and
proper.
139. Appeal.—An appeal against an order of the Collector passed under section 138, if preferred
within sixty days of such order, shall lie to the District Judge having jurisdiction.
CHAPTER XII.—ASSESSMENT AND PAYMENT OF COMPENSATION
140. Intermediaries entitled to receive compensation.—Every intermediary, whose right, title and
interest in any estate vest in the Government under Chapter XI shall be entitled to receive and be paid
therefor compensation as hereinafter provided.
141. Date from which compensation shall be due.—The compensation referred to in section 140
shall be due as from the vesting date and the portion remaining unpaid shall carry interest at the rate of
2
1/2 per cent. per annum.
142. Every intermediary to be treated as a separate unit.—(1) For the purpose of assessing
compensation under this Chapter,—
(a) every intermediary shall be treated as a separate unit;
(b) if two or more intermediaries hold an estate or any interest therein jointly, the share of each
intermediary in such estate or interest shall be treated as a separate unit:
Provided that where any such estate or interest is held by a Hindu joint family consisting of a
common ancestor in the male line and his descendants, the family shall if the common ancestor was
alive on the vesting date, be treated as one unit;
(c) if an intermediary holds shares or interest in two or more estates, the aggregate of his shares or
interest in all such estates shall be treated as a single unit.
(2) Notwithstanding anything to the contrary contained in any other law, no partition or transfer by
way of sale or gift of an estate or part thereof made on or after the 10th August, 1957, shall be recognised
for the purpose of assessing the compensation.
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(3) Nothing in sub-section (2) shall apply to—
(a) any sale made under an order of court in execution of any decree or order for payment of
money, or
(b) any sale or gift made in favour of a wakf, a trust, an endowment or a society registered under
the Societies Registration Act, 1860 (21 of 1860) and established wholly for charitable purposes,
unless the Government in any particular case directs otherwise.
143. Appointment of compensation officers.—The Administrator shall, as soon as possible after the
publication of a notification under section 134, appoint one or more officers to be compensation officers
to prepare compensation assessment rolls and to perform such other duties as may be prescribed.
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.
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;
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(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
(a) Where the gross income exceeds Rs. 30,000. 15 per centum of such gross income.
(b) Where the gross income exceeds Rs. 10,000 121/2 per centum of such gross income.
but does not exceed Rs. 30,000.
(c) Where the gross income exceeds Rs. 5,000 10 per centum of such gross income.
but does not exceed Rs. 10,000.
(d) Where the gross income exceeds Rs. 2,500 7
1/2 per centum of such gross income.
but does not exceed Rs. 5,000.
(e) Where the gross income does not exceed 5 per centum of such gross income.
Rs. 2,500.
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.
146. Compensation payable to intermediary.—(1) The compensation payable to an intermediary
shall be a multiple of his net income from the estate or where the intermediary has shares or interests in
two or more estates, of the aggregate of his net incomes from all such estates, in accordance with the
following table, namely:—
Amount of net income Total compensation payable
(a) Where the net income does not exceed Rs.1,000. Fifteen times such net income.
(b) Where the net income exceeds Rs. 1,000 but Twelve times such net income or the
does not exceed Rs. 2,500. maximum amount under (a) above,
whichever is greater.
(c) Where the net income exceeds Rs. 2,500 but Eleven times such net income or the
does not exceed Rs. 5,000. maximum amount under (b) above,
whichever is greater.
(d) Where the net income exceeds Rs. 5,000 Ten times such net income or the maximum
but does not exceed Rs. 7,500. amount under (c) above, whichever is
greater.
(e) Where the net income exceeds Rs. 7,500 Nine times such net income or the maximum
but does not exceed Rs. 10,000. amount under (d) above, whichever is greater.
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Amount of net income Total compensation payable
(f) Where the net income exceeds Rs. 10,000 Eight times such net income or the maximum
but does not exceed Rs. 15,000. amount under (e) above, whichever is greater.
(g) Where the net income exceeds Rs. 15,000 Seven times such net income or the maximum
but does not exceed Rs. 30,000. amount under (f) above, whichever is greater.
(h) Where the net income exceeds Rs. 30,000 Six times such net income or the maximum
but does not exceed Rs. 50,000, amount under (g) above, whichever is greater.
(i) Where the net income exceeds Rs. 50,000 Five times such net income or the maximum
amount but does not exceed Rs. 1,00,000. amount under (h) above, whichever is greater.
(j) Where the net income exceeds Rs. 1,00,000 Three times such net income or the maximum
but does not exceed Rs. 3,00,000. amount under (i) above, whichever is greater.
(k) Where the net income exceeds Rs. 3,00,000. Two times such net income or the maximum
amount under (j) above, whichever, is greater.
(2) Where the net income or any portion of the net income from an estate is dedicated exclusively to
charitable or religious purposes, the compensation payable in respect of such net income or portion shall,
instead of being assessed under sub-section (1), be assessed as a perpetual annuity equal to such net
income or portion, as the case may be, payable in the prescribed manner for those purposes.
Explanation.—For the purpose of this sub-section, if the salary, remuneration or any allowance
payable to the Mutawalli of a wakf or the shebait of a Hindu temple or a trustee of any other charitable or
religious trust does not exceed 15 per cent. of the net income, then such net income shall be deemed to be
dedicated exclusively to charitable or religious purposes.
147. Disposal of claims of creditors.—(1) The Administrator shall appoint a claims officer not
below the rank of sub-judge to dispose of the claims of creditors whose debts are secured by a mortgage
of or charge on any estate or part thereof vested in the Government under section 134 and to discharge
any other duties assigned to him by this Act or the rules made thereunder.
(2) Every creditor referred to in sub-section (1) shall prefer his claim in writing before the claims
officer in the manner and with-in the time prescribed.
(3) The claims officer shall inquire into the claims in accordance with such rules as may be prescribed
and determine the amount to which each of the creditors is entitled.
(4) Where there are two or more creditors, the claims officer shall determine, in accordance with the
provisions of the Transfer of Property Act, 1882 (4 of 1882), the order in which each such creditor is
entitled to receive the amount due to him.
148. Appeal against the decision of claims officer.—(1) Any person aggrieved by an order of the
claims officer may, within sixty days of the date of the order, prefer an appeal to the District Judge having
jurisdiction.
(2) The decision of the District Judge on appeal, or of the claims officer where no appeal is preferred,
shall be final.
149. Preliminary publication of compensation assessment roll and disposal of
objections.—(1) After the amount of compensation has been determined in accordance with the
provisions of section 146 and entered in the compensation assessment roll, the compensation officer shall
cause a draft of such roll to be published in the prescribed manner and for the prescribed period. The
compensation officer shall send copies of the relevant portions of the draft roll to the intermediaries
concerned and shall receive and consider any objections which may be made within three months of the
receipt of such copy to any entry therein or to any omission therefrom. The compensation officer shall
dispose of such objections in the prescribed manner.
(2) Separate draft compensation assessment rolls may be prepared and published under
sub-section (1) for different villages or groups of villages.
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150. Contents of the order of compensation officer.—Every order of the compensation officer
deciding an objection under sub-section (1) of section 149 shall contain a concise statement of the case,
the points for determination, the decision thereon and the reasons for such decision.
151. Appeals against order of compensation officer.—(1) From every order passed by a
compensation officer under section 150, an appeal shall lie to a Special Judge appointed for the purpose,
within ninety days of the date of the order.
(2) An appeal shall lie to the court of the Judicial Commissioner, from every order passed on appeal
by a Special Judge under sub-section (1), within sixty days of the passing of such order, on any of the
grounds specified in section 100 of the Code of Civil Procedure, 1908 (5 of 1908).
(3) The decision of the Judicial Commissioner, or of the Special Judge where no second appeal is
preferred, or of the compensation officer where no appeal to the Special Judge is preferred, shall be final.
152. Final publication of the compensation assessment roll.—(1) Where no objection or appeal has
been filed or all the objections and appeals filed have been finally disposed of, the compensation officer
shall cause the draft compensation assessment roll to be finally published, or make such alterations in the
draft compensation assessment roll as may be necessary to give effect to any order passed on objection
made under sub-section (1) of section 149 or on appeal under section 151 and cause the roll as so altered
to be finally published, in the prescribed manner together with a certificate stating the fact of such final
publication and the date thereof.
(2) The publication of the compensation assessment roll under sub-section (1) shall be conclusive
evidence that the said roll has been duly made under this Chapter and every entry in such roll shall, save
as otherwise provided in this Act, be conclusive evidence of the matters referred to in such entry.
153. Correction of bona fide mistakes.—(1) No Correction of the compensation assessment roll
after it has been finally published under section 152 shall be made except as provided in this section.
(2) Correction of bona fide mistakes or corrections necessitated by succession to or inheritance of any
interest in the estate can be made by the compensation officer at any time before the payment of
compensation, either of his own motion or on the application of the person interested, but no such
correction shall be made while any legal proceeding affecting such entry is pending.
(3) Every time a correction is made under sub-section (2), the compensation officer shall cause a draft
of the correction to be published in the same manner as the draft compensation, assessment roll, and after
considering and disposing of any objections that may be made, shall cause the correction to be finally
published.
154. Ad interim payment of compensation.—After the vesting date and before the final publication
of the compensation assessment roll, ad interim payment to the outgoing intermediary may be made as
follows:—
(a) the compensation officer shall calculate the probable amount of compensation payable to him;
(b) two and a half per cent. of such probable amount shall be paid ad interim to each intermediary
in cash every year until such time as the compensation assessment roll is finally published;
(c) if there is any dispute as to the title of any person to receive the amount or as to the
apportionment of it, the amount shall be kept in deposit in the manner prescribed until the dispute is
finally determined; and on such determination, the compensation officer shall pay the amount or the
portion thereof to the person or persons entitled to receive the same.
155. Mode of payment of compensation.—(1) After the compensation assessment roll has been
finally published, the compensation officer shall deduct from the amount shown in such roll as payable to
an intermediary or any other person having interest in the estate, the following amounts namely:—
(a) ad interim payments made under section 154;
(b) the amount, if any, the deduction of which has been ordered under section 135;
(c) the amounts payable to creditors as determined by the claims officer.
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(2) The balance remaining after the deductions referred to in sub-section (1) are made shall be given
in cash, in one lump sum or in annual instalments not exceeding twenty, or in bonds, or partly in cash and
partly in bonds, in accordance with such rules as may be prescribed.
(3) The bonds referred to in sub-section (2) may be either negotiable or non-negotiable, and
transferable in such circumstances and in such manner as may be prescribed and shall carry interest at the
rate of two and a half per cent. per annum on the amount outstanding thereon, with effect from the date of
issue.
(4) If any dispute, arises as to the title of any person to receive the, amount or as to the apportionment
of it, the compensation officer may, if he thinks fit, keep the amount of compensation or the bonds
referred to above in deposit in the manner prescribed, until the dispute is finally determined; and on such
determination, the compensation officer shall pay the amount or the portions thereof to the person or
persons entitled to receive the same.
156. Compensation due to maintenance holder.—(1) If any person claiming as maintenance holder
to be entitled to any portion of the compensation awarded to any intermediary under this Chapter applies
to the compensation officer for payment of the same to him, the compensation officer may, with the
consent of the intermediary, direct the payment to the applicant out of the compensation of such amount
as the intermediary may have agreed to be paid to the applicant, and any such payment shall be a valid
discharge of the liability of the Government in respect of the amount so paid.
(2) If the intermediary does not give his consent, the compensation officer shall direct the applicant to
file, within three months, a suit or other proceeding in the court having jurisdiction to establish his claim
and order that the amount claimed shall, not in the meantime be paid to the intermediary.
(3) The Government shall not be made a party to any suit or proceeding instituted or commenced in
pursuance of any direction given under sub-section (2).
(4) If the suit or proceeding referred to in sub-section (2) is instituted or commenced within the period
aforesaid, the compensation officer shall place the amount claimed at the disposal of the court before
which such suit or proceeding is instituted.
(5) If the suit or proceeding is not instituted or commenced within the period of three months
aforesaid, the compensation officer shall order the amount to be paid to the intermediary.
Explanation.—For the purpose of this section, a maintenance holder means a person entitled to
receive maintenance under a registered deed, decree or order of court.
157. Compensation due to person incompetent to alienate.—If any intermediary entitled to receive
compensation in respect of any interest is a person incompetent to alienate such interest, the
compensation officer shall keep the amount of compensation payable, in respect of such interest, whether
in cash or in bonds, in deposit with the Collector who shall arrange to invest the cash or the income from
the bonds in the purchase of such Government or other approved securities as the Collector thinks fit and
shall direct the payment of the income from such investment to the intermediary who would for the time
being have been entitled to hold and enjoy such interest if it had not vested in the Government; and such
cash, bonds and securities shall remain so deposited until they are made over to any person or persons
becoming absolutely entitled thereto:
Provided that nothing herein contained shall affect the liability of any person who may receive the
whole or any part of any compensation under this section to pay the same to the person lawfully entitled
thereto.
158. Inquiries to be judicial proceedings.—The Collector, the compensation officer and the claims
officer, for the purposes of any inquiries or proceedings under this Part, shall have the same powers as are
vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), in respect of—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commission for the examination of witnesses;
and such inquiries or proceedings shall be deemed to be judicial proceedings within the meaning of
sections 193 and 228 of the Indian Penal Code (45 of 1860).
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159. Penalties.—Whoever—
(a) wilfully fails or neglects to comply with any requirements made of him under this Part, or
(b) contravenes any lawful order passed under this Part, or
(c) obstructs or resists the taking by the Collector or any other officer authorized by him in
writing of charge of any property which is vested in the Government under this Part, or
(d) furnishes information which he knows or believes to be false or does not believe to be true,
shall, on conviction before a Magistrate, be punishable with fine which may extend to five hundred
rupees.
160. Application of Part III to persons becoming raiyats or under-raiyats under
Part IV.—Where, as a result of the operation of this Part, any person acquires the right to hold land either
as a raiyat or an under-raiyat, the provisions of Part III shall as far as may be, apply to the determination
of such right and in such application, any reference in the said Part to the commencement of this Act shall
be construed as a reference to the vesting date.
161. Power to make rules.—(1) The Administrator may, by notification in the Official Gazette,
make rules for the purpose of carrying out the purposes of this Part.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may
provide for—
(a) the manner of publication of a notification under section 134;
(b) the procedure to be followed and the forms to be adopted in inquiries and proceedings under
this Part;
(c) the mode of service of any order, notice or other documents under this Part;
(d) the form of the statements to be furnished by intermediaries;
(e) the inspection of and making notes from documents, registers and records under section 137,
the grant of certified copies thereof and the fee to be charged for such grant;
(f) the form and the manner in which compensation assessment rolls shall be prepared and the
particulars to be mentioned therein;
(g) the manner of apportionment of net income among intermediaries;
(h) the procedure to be followed in the case of intermediaries having shares or interest in different
estates;
(i) the manner in which the preliminary and the final publication of the compensation assessment
roll shall be made;
(j) the manner of determining the amount of annuities payable to religious and charitable
institutions and the procedure for making payments;
(k) the manner in which the income of the previous year shall be determined;
(l) the determination of the amount of ad interim compensation;
(m) The manner in which and the period within which creditors may prefer their claims before the
claims officer and the procedure to be followed in the disposal of such claims;
(n) the manner in which objections shall be submitted to the compensation officer and the
procedure to be followed in the disposal of such objections;
(o) the manner of determining the commuted value of rents under section 145;
(p) the manner of preferring appeals under Chapters XI and XII;
(q) the manner of keeping in deposit the amount of compensation under sections 155 and 157;
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(r) the form and contents of bonds;
(s) the manner in which, and the circumstances under which, bonds shall be transferable, and
(t) any other matter which is to be, or may be, prescribed.