38. Receipts. -Income and other receipts on account of evacuee property fall under the following categories (A) Immoveable property- (1) Income from Urban Property (a) Lands. (b) Houses. (c) Shops. (d). Factories, workshops and other commercial undertakings (e) Miscellaneous. (2) Income from Rural Property (a) Lands. (b) Houses. (c) Shops. (d) Miscellaneous. (B) Moveable Property- (a) Identifiable property (1) Income from Urban Property (i) Sale-proceeds. (ii) Other receipts. (b) Unidentifiable property- (i) Sale-proceeds. (ii) Other receipts. (2) Income from Rural (including Agricultural) Property (a) Identifiable property- (i) Sale-proceeds. (ii) Other receipts. (b) Unidentifiable property- (i) Sale-proceeds. (ii) Other receipts. (C) Miscellaneous- (1) Evacuees interest in business concerns (e.g. dividends on shares, business profits, etc.). (2) Debts and other payments due to evacuees. (3) Other receipts. The head (C) is intended to cover receipts like interest on investment of surplus cash by the Custodian in approved Government securities under Sec. 10 (2) (p) of the Act and other receipts, which may not be allocated to any other head.
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