Section 3(2) in The Rajasthan Land Revenue (Surcharge) Act, 1960
(2)[ Where a holding is held by more tenants than one and separate defined shares of all or any of the co-tenants have been recorded in assessment parchas issued during the course of settlement though no actual physical partition has taken place, the amount of land revenue payable by each such cotenant, or the area of his share of the holding, in proportion to his recorded share in the holding shall, notwithstanding anything contained in sub-section (1), be taken into consideration for the purpose of-(a)allowing exemption under item (a) of the Table given in sub-section (1) or the first proviso to that sub-section, as the case may be, or(b)determining the rates of surcharge applicable thereto, and(c)calculating the amount of surcharge payable,as if such share had been separated by metes and bounds and rent had been distributed over the several portions so separated in accordance with the provisions contained in section 53 of the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955); provided that any such calculation shall be without prejudice to the joint and several liability of the co-tenants to pay the sum total of surcharge calculated as aforesaid on the total amount of land revenue payable in respect of such holding or anything contained in section 224 and sub-section (2) of section 225 of the Rajasthan Land Revenue Act, 1956 (Rajasthan Act 15 of 1956).] [Substituted by Rajasthan 17 of 1964.]
