Submission of statement for holding in more than one village

Regarding a holding located on more than one village a statement in respect of such holding shall be filed containing full particulars and in such manner as may be prescribed at least six months before the due date of payment of tax to the authority prescribed under section 2 with whose jurisdiction the major part of the holding is situated and such authority shall take all substantive proceedings in respect of such statement to the exclusion of the other prescribed authorities: Provided that where the area of holding is equally divided the statement shall be submitted to any one of the prescribed authorities under intimation to the other prescribed authorities.