(i) Component parts of plot partitioned theoretically but not actually on the spot shall not be entered in the Khasra separately and the whole plot should be shown as one for the purpose of making different entries.
(ii) In respect of plots which, though not physically divided on the spot, are composed of portions which fall under different classes of tenures separate entries should be made.
(iii) If a plot bearing one number has within it embakments, subdivisions for agricultural purposes only, the number of parts, it is thus composed of shall be shown below the Khasra number in column 1: thus "25/15 fields" viz. 25 is the Khasra number and 15 is the number of parts in which it has been so divided. Such instances should generally come up in the rice cultivating Tehsils of the south or in hilly tracts where tracing is done.