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 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 Act 2 of 1936.] stated in the return, or in the valuation of such profits [or despatches] [Substituted by Act 2 of 1936 for the words 'accruing in'.], accruing in, or dispatched from the [territories] [Substituted by Act 1 of 1916, for the words 'territories subject to him'.] subject to the [State] [Substituted by A.L.O 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 Act 1 of 1916 for the words 'road cess'.] due thereon which shall be assigned to the [District Fund] [Substituted by Act 1 of 1916 for 'District Road Fund'.] of each district concerned.
