Power of Deputy Commissioner to re-number sub-divided plot numbers

(1) The Deputy Commissioner may either re-number plot numbers or sub-divide plot numbers into as many sub-divisions as may be required in view of the acquisitions of right in land or for any other reason. (2) The division of plot numbers into sub-divisions and the apportionment of assessment of the plot numbers amongst the sub-divisions shall be carried out in accordance with the rules made under this Regulation and such rules may provide limits of area or of land revenue, as the case may be, or both, in any local area below which no sub-division shall be recognized.