(2)The division of plot numbers into sub-divisions and the apportionment of the assessment of the plot number amongst the sub-divisions shall be carried out in accordance with rules made under this Code and such rules may provide limits either of area or of land revenue or rent, as the case may be, or both in any local area, below which no sub-division shall be recognised :Provided that the total amount of assessment of any plot number shall not be enhanced during the term of settlement unless such assessment is liable to alteration under the provisions of this Code.
