(1)When the subordinate tenure comprises the whole of the estate or superior tenure, the annual value of the subordinate tenure shall be taken to be the same as that of the estate or superior tenure.Example. - An estate paying a revenue of Rs. 80 is summarily valued by the Collector, under clause (a) of Section 27, at Rs. 200. The whole estate is let in patni for a rent of Rs. 120.The annual value of the patni tenure will be Rs. 200.
