83. Determination of proportion of profits when property in different districts.
- Whenever any property assessable under this Chapter lies in two or more districts, the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act, 4 of 1910), for the words 'Lieutenant-Governor'.] shall from time to time determine, out of the total annual net profits [or the annual despatches] [Inserted by the Bihar Cess (Amendment) Act, 1936 (Bihar Act 2 of 1936).] stated in the return, or in the valuation of such profits [or despatches, accruing in] [Substituted by the Bihar Cess (Amendment) Act, 1936 (Bihar Act 2 of 1936), for the words 'accuring in'.], or despatched from the [territories] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'territories subject to him'.] subject to the [State] [Substituted by the Adaptation of Laws Order for 'Provincial'.] Government and ascertained in any manner as aforesaid, the proportions in which such property shall be assessed in each of said districts respectively, and the proportion of the [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'road cess and public works cess'.] due thereon which shall be assigned to the [District Fund] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for 'District Road Fund'.] of each district concerned.
