(1) The gross annual rent demand in respect of the lands referred to in clause (i) of sub-section (1) of section 24 shall be the total of the rent due on lands occupied by any person other than the janmi on the appointed day.
1969 : T.N. Act 24]
(2) For the purposes of sub-section (1) the rent shall be,—
(a) the fair- rent as determined under the Mlalabar Tenancy Act and in force on the appointed day and if no such fair rent is in force on the appointed day the fair rent as determined in accordance with the provisions of the said Act by such officer as may be authorised by the Government in this behalf and subject to such rules as may be prescribed ;
(b) in the case of lands to which the Malabar Tenancy Act is not applicable,, the rent payable to the janmi by the person in occupation of the land for the agricultural year immediately preceding the agricultural year in which the appointed day falls.
(3) From the gross annual rent demand there shall be deducted three and one-third per cent of such demand on account of the maintenance of irrigation works serving the janmam estate :
Provided' that no such deduction shall be made if there is no irrigation work serving the janmam estate oi* if the janmi is under no legal obligation to maintain any such work serving the janmam estate :
Provided further that where the obligation of the janmi to maintain every one of the irrigation works serving the janmam estate is shared by him either with the Government or with some other person the percentage of such deduction shall be reduced by such extent as the Government may deem reasonable.
26. The average net annual miscellaneous revenue from the sources referred to in clause (ii) of sub-Section (1) of section 24 shall be the average of the net annual income derived by the janmi from such sources during the three agricultural years immediately preceding the agricultural year in which the appointed day falls :
Compensation act miscellaneous revenue [1969;: T.N. Act~24
Provided that, if the Director or the * Board of Revenue is of the opinion that there are no reliable data for ascertaining the said annual income derived by the janmi the average net annual miscellaneous revenue from the sources referred to in clause (ii) of sub-section (1) of section 24 shall be the average of the net annual income derived by the Government from Such source during the agricultural year commencing on the appointed day, if that day was the 15th day of March or on the 15th day of March immediately succeeding the appointed day if that day was not the 15th day of March, and the next agricultural year in case ryotwari settlement is effected in that year or the next two agricultural years in other cases.
Sums payable to Government to be deducted.
27. From the aggregate of the sums referred to in clauses (i) and (ii) of Sub-Section (1) of section 24 ascertained as aforesaid, there shall be deducted 'the whole of the amount, including assessment, if any, payable annually by the janmi to the Government.
Amount of compensation.