(2)When the subordinate tenure comprises a part only of the land constituting the estate or superior tenure-(a)the difference between the annual value of the estate or superior tenure, and the revenue or rent-payable in respect of such estate or superior tenure, shall first be ascertained;(b)next, the ratio which such difference bears to such revenue or rent shall be ascertained;(c)then the amount which bears the same ratio to the rent payable in respect of the subordinate tenure shall be ascertained;(d)half of the amount so ascertained shall be added to the rent payable in respect of the subordinate tenure; andthe result shall be taken to be the annual value of the subordinate tenure.Example A. - An estate paying revenue of Rs. 60 is summarily valued by the Collector under clause (a) of section 27 at Rs. 100. A part only of the estate is let in patni for a rent of Rs. 37.8.The difference between the annual value of the estate (Rs. 100) and the revenue paid in respect of it (Rs.60) is Rs. 40. This difference bears a ratio of two-thirds to this revenue (Rs.60).The amount which bears the same ratio (two-thirds) to the rent payable in respect of patni (Rs.37.8) is Rs. 25;add half of Rs. 25 to the rent payable in respect of the patni tenure, and the result (Rs. 37.8 + Rs. 12.8 = Rs. 50) will be the annual value of the patni tenure.Example B. - Within the patni tenure paying a rent of Rs. 37.8 as in Example A, is a darpatni tenure paying a rent of Rs. 27.The difference between the annual value of the patni tenure ascertained as above (Rs. 50) and the rent payable in respect of the patni (Rs. 37.8) is Rs. 12.8, which bears a [ratio of one third to the said rent.] [Word substituted by Act 1 of 1903.]The amount which bears the same ratio (one-third) to the rent payable in respect of the darpatni (Rs. 27) is Rs. 9;add half of Rs. 9 to the rent payable in respect of the darpatni, and the result (Rs. 27+ Rs. 4.8 = Rs. 31.8) will be the annual value of the darpatni tenure.
