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(1) The Settlement Officer may either re-number survey numbers or sub-divide survey numbers into as any sub-divisions as may be required in view the acquisition of rights in land or for any other reason. Power to re-number or sub-divide survey number 14 All lands liable to assessment (2) The division of survey numbers into sub-divisions and the apportionment of the assessment of the survey number amongst the sub- divisions shall be carried out in accordance with the rules made under this Regulation and such rules may provide limit either of area of land revenue or of both which no sub-division shall be recognized. Provided that the total amount of assessment of any survey number shall not be enhanced during the term of Settlement unless such assessment is liable to alteration under the provisions of this Regulation. (3) Where holding consist of several Kharsa numbers the Settlement Officer shall assess the land revenue payable for each kharsa numbers and record them as separate survey numbers. (4) Whenever the survey numbers are re-numbered, the Settlement Officer shall correct the entries in all records prepared or maintained under chapter VIII.