Section 117A(2) in The Bombay Land Revenue Code, 1879
(2)the division of survey numbers into sub-divisions and the fixing of the assessments of the sub-divisions shall be carried out and from time to time revised in accordance with rules made by the [[State] [The words 'Provincial Government' were substituted for the words 'Governor in Council' by the Adaptation of Indian Laws Order in Council.] Government] in this behalf:Provided that the total amount of the assessment of any survey number or sub-division shall not be enhanced during any term for which such assessment may have been fixed under [the provisions of this Act] [These words were substituted for the word and figures 'section 102' by Bombay 20 of 1939, section 10.], unless such assessment is liable to alteration under section 48;