Subject to the provisions of any law in force for the Prevention of Fragmentation and Consolidation of Holdings in the State,—
(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 lawful acquisition of rights in land or for any other reason;
(2) the division of survey numbers into sub-divisions and the fixing of the assessment of the sub-divisions shall be carried out and from time to time revised in accordance with such rules as may be made by the State Government in this behalf:
Provided that the total 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 83;
(3) the area and assessment of such sub-division shall be entered in such land records as the State Government may prescribe in this behalf.