Gujarat Land Revenue Code, 1879
[Subject to the provisions of the Bombay Prevention of Fragmentation and Consolidation of Holdings Act, 1947.]- (1) survey numbers may from time to time and at any time be divided into so many sub-divisions as may be required in view of the acquisition of rights in land or for any other reasons ; (2) the division of survey numbers into sub-divisions and the fixing of the assessments of the sub-divisions shall be carried out and from time to time revised in accordance with rules made by the '[State] Government in this behalf : Provided that the total amount of the assessment of any survey number or sub-division shall not be enhanced during any term for which such assessment may have been fixed under '[the provisions of this Act], unless such assessment is liable to alteration under section 48 ; (3) the area and assessment of such sub-divisions shall be entered in such land records as the '[State] Government may prescribe in this behalf.