Section 6 in The Goa, Daman and Diu Land Revenue (Partition of Holdings) Rules, 1969
6. Apportionment of assessment.
- The assessment of the holding shall be distributed in proportion to the shares held in the holding by the co-holders, so however that when the total assessment of all the sub-divisions of any survey number in such holding falls, short of, or exceeds, the whole assessment of that survey number, the difference shall be equitably distributed over the sub-divisions by addition or deduction in the assessment so as to make the total equal to the assessment of the parent survey number.
