"Previous agricultural year" and "gross asset" defined

For the purposes of the Chapter - (1) "Previous agricultural year" means the agricultural year immediately preceding that in which the date of vesting falls; (2) "Gross assets", when used with reference to an intermediary, means the aggregate of the rents, including all cesses, which were payable in respect of the estates or tenures of such intermediary for the previous agricultural year - (a) by the immediately subordinate tenant, in case such immediately sub-ordinate tenant is a tenure-holder of a permanent or resumable tenure; (b) by the raiyats, in all other cases and include. - (i) the aggregate of the rents determined in accordance with the provisions of the proviso to sub-section (1) of Section 5, and Sections 6 and 7 in respect of the lands in the possession of the intermediary referred to in the said provisions; (ii) rents determined in the prescribed manner in respect of gairmazrua khas or gairmazrua malik or parti land appertaining to such estates or tenures; (iii) rent of lands purchased by an intermediary in execution of decree for arrears of rent (such lands not being in khas possession of such proprietor or tenure-holder or settled with any raiyat) at the rate payable before such sales; (iv) annual rent determined in the prescribed manner of buildings or portions of buildings used primarily as offices or cutcheries for the collection of rents; (v) rents to be determined in the prescribed manner of lands in respect of which an order for the partial or entire remission of rent has been passed under clause (c) of sub-section (1) of Section 112-A of the Bihar Tenancy Act, 1885 (8 of 1885) or under clause (c) or clause (d) of Section 33-A of the Chota Nagpur Tenancy Act, 1908 (Bengal Act 6 of 1908) and is in force in the agricultural year preceding the agricultural year in which the date of vesting falls; (vi) gross income of the previous agricultural year from fisheries trees, jalkars, ferries, hats, bazars melas and sairati interests. (vii) gross income from forest calculated on the basis of the average gross annual income of twenty-five agricultural years preceding the agricultural year in which the date of vesting falls, which in the opinion of Forest Officer, not below the rank of a Divisional Forest Officer, to be appointed in this behalf by the State Government, the forests would have yielded, if they had been placed during the said period of twenty five years under the management of the State Government under any law for the time being in force relating to forests; (viii) gross annual income of previous agricultural year from any other interest appertaining to an estate or tenure vesting in the State and not expressly mentioned in sub-clauses (i) to (vii).