Section 158 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
158. Formation of lots.
- Each estate will ordinary form one lot; but the Collector may include two or more petty estates in one lot, or may break up one estate into several lots. In the latter case separate tauzi numbers should be given to each lot and when, for the convenience of purchasers, an estate is thus split up, the total amount of the revenue assessed on the several lots should not be less than the original revenue or rental of the parent estate, or the reduced revenue assigned to it under the provisions of the next Rule.
