Distribution of revenue and rent after partition.

Tax1996193 sections

Statutory text

(1) The amount of revenue to be paid in respect of each of the holdings into which land has been divided on a partition, and the amount of rent to be paid in respect of each of the portions into which a tenancy has been so divided, shall be determined by the 1[Revenue officer] making the partition.
(2) The determination of the 1[Revenue officer] as to the revenue to be paid in respect of each holding shall, where the estate in which the holding is situate is subject to a fixed assessment, be deemed to be an order under section 49, sub-section (1).
(3) Where new estates have been created at a partition and the land revenue has been fraudulently or erroneously distributed among them, the 2[Divisional Commissioner] may, at any time, within 3 years of the confirmation of the partition, order a new distribution of the land revenue among the several estates, on an estimate of the assets of each estate at the time of partition, to be made conformably to the evidence and information procurable respecting the same.

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