Computation of compensation payable for mines and minerals
1) The Compensation Officer shall prepare in the prescribed form and in the prescribed manner a Compensation Assessment-roll containing in respect of every Intermediary in receipt of royalties on account of mines and minerals or directly working mines comprised in estate- (a) his gross income and net income and net income from such royalties; (b) his gross income from mines worked directly by him and the amount deemed to be his net income from royalties in respect of such mines; (c) the amount of compensation payable to him under the provisions of this Act for mines and mineral; and (d) such other particulars as may be prescribed.