- When an estate consists of two or more villages or portions of villages, the State Government may direct its division into as many estates as may be necessary for administrative convenience. On receipt of such direction the Collector shall, after considering any representation made by the estate-holder concerned, distribute the revenue of the whole estate over the several estates into which it is divided, in accordance with rules made under this Act, and shall correct the annual registers accordingly. The estates so formed shall be severally responsible for the revenue distributed thereon.
