Section 3(1)(iii) in The Kosi Diara (Reduction of Settled Rents) Act, 1939
(iii)if any holding was, before the date on which this Act comes into force, formed by the amalgamation of holdings or portions of holdings the rents of which were settled as aforesaid, the rent payable for the holding so formed shall be deemed to have been reduced by an amount equal to four annas and six pies per rupee of such rent.