In preparing such Compensation Assessment roll, every proprietor or tenure-holder or a member of a joint Hindu family having or entitled to a share in any estate or tenure as if there were a partition on the date of vesting shall for the purposes of assessment and payment of compensation be treated separately:
Provided that all the interests of a person so treated in all the estates and tenure owned by him or the interests in all the estates or tenure owned by the same proprietor or tenure holder shall be treated jointly for the said purpose.
[21. Determination whether a trust is for charitable or religious purposes or not. - (1) The Compensation Officer shall report every case of trust comprising an estate or tenure or part of an estate or tenure to the Collector, and if any trust was made after first day of January, 1946, the Collector shall take action under clause (h) of Section 4.
(2) In case of a trust which has not been annulled under clause (h) of Section 4, though made after the first day of January, 1946, or a trust made before the first day of January, 1946, the Collector shall after giving reasonable notice to the parties and considering their written statements and evidence if any, submit a report containing his findings as to whether [the trust is genuine and has been acted upon and] the net income or any portion of the net income in respect of the estates and tenures held under the trust has been dedicated exclusively to charitable or religious purposes without any reservation of pecuniary benefit to any individual, with all the relevant papers to the State Government who shall pass final order thereon.
(3) In preparing the Compensation Assessment roll, the Compensation Officer shall act in accordance with the order of the State Government under subsection (2).]