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However, while effecting the subdivision, the land revenue assessment was not proportionately apportioned NC: 2026:KHC-D:884 HC-KAR among the subdivided survey numbers, resulting in omission and inconsistency in assessment. Subsequently, the Tahsildar, Hubballi as well as the respondent No.2- Assistant Director of Land Records (for short 'ADLR') opined that assessment require to be re-fixed proportionately. Acting on the same, respondent No. 1-Assistant Commissioner, Dharwad, by order dated 22.01.2018 passed in the appeal proceedings, directed respondent No.2-ADLR, to adjust and re-fix the assessment in accordance with the respective phodi-hissas of the land. The respondent No.2- ADLR issued an endorsement dated 06.07.2018 stating that there is no provision in law to re-fix the assessment, which endorsement is impugned in both the writ petitions.

7. Respondent No.2-ADLR, being a subordinate authority, could not have ignored or nullified the directions issued by respondent No. 1, Assistant Commissioner, by issuing the impugned endorsement. The endorsement clearly demonstrates a misappreciation of the statutory provisions and the scope of authority vested in respondent No. 2.

8. However, having regard to the nature of relief sought, this Court is of the opinion that the matter requires reconsideration by respondent No.2-ADLR, strictly in NC: 2026:KHC-D:884 HC-KAR accordance with Section 109(2) of the Act after undertaking the necessary exercise.

9. Accordingly, this Court pass the following;

ORDER i. Writ petitions are allowed-in-part. ii. The impugned endorsement dated 06.07.2018 issued by respondent No.2-ADLR, is hereby set- aside.

iii. The matter is remitted back to the respondent No.2-ADLR to pass appropriate orders in terms of Section 109 (2) of the Karnataka Land Revenue Act, 1964, after due consideration. iv. The entire exercise shall be completed within a period of two months from the date of receipt of certified copy of this order.