(1) When in any record-of-rights completed before the eighteenth day of November, 1871, it is not expressly provided that any forest, quarry, unclaimed, unoccupied, deserted or waste-land, spontaneous produce or other accessory interest in land belongs to the land-owners, it shall be presumed to belong to the Government.
(2) When in any record-of-rights completed after that date it is not expressly provided that any forest or quarry or any such land or interest belongs to the Government, it shall be presumed to belong to the land owners.
(3) The presumption created by sub-section (1) may be rebutted by showing-
(a) from the records or report made by the assessing officer at the time of assessment; or
(b) if the record or report is silent, then from a comparison between the assessment of villages in which there existed, and the assessment of villages of similar character in which there did not exist, any forest or quarry, or any such land or interest;
that the forest, quarry, land or interest was taken into account in the assessment of the land revenue.
(4) Until the presumption is so rebutted, the forest, quarry, land or interest shall be held to belong to the Government.