Section 136 of CPLRA : Section 136: Partition Of A Mahal Into Two Mahals

Explanation using Example

Example of Section 136 Application:

Imagine a village with a large tract of land owned by two groups of landlords (malguzars), Group A and Group B. Group A owns 60% of the land, and Group B owns the remaining 40%. Although they are part of the same revenue-collecting unit (mahal), they do not share ownership of any specific pieces of land. Group A decides they want to manage their land and tax obligations separately from Group B. They apply to the Deputy Commissioner to have their land designated as a separate mahal. The Deputy Commissioner reviews the application and, with the Commissioner's approval, creates two separate mahals: one for Group A and another for Group B. The original tax revenue that was assessed on the whole mahal is then fairly divided between the two new mahals based on the landholdings and revenue potential of each group.