¹[76A. Notwithstanding anything contained in any other law for the time being in force or in any contract,-(1) when the interests of a rent-receiver or rent-receivers in a share or part of any estate have been acquired by the Government under sub-section (1) of section 3 or clause (1) of section 44, nothing in the Bengal Land Revenue Sales Act, 1859 or in Chapter V of the Assam Land and Revenue Regulation, 1886, shall apply to such share or part, and the remaining share or part of such estate shall be deemed to constitute a separate for the purpose of the aforesaid Act or Regulation, as the case may be; and(2) the land-revenue and cesses payable for the parent estate shall be apportioned, between the acquired share or part and the separate estate constituted under clause (1), according to the following principles, namely:-(a) when an acquired share consists of a separate account or separate accounts, the land-revenue and cesses of such separate estate shall be equivalent to the difference between the land-revenue and cesses payable for the parent estate and the land-revenue and cesses fixed for the acquired separate account or accounts;(b) when an acquired share does not consist of a separate account, the land-revenue and cesses of such separate estate shall bear the same proportion to the land-revenue and cesses of the parent estate as the share comprised in the separate estate bears to the parent estate;(c) when an acquired share consists of a specific portion of the land of an estate having no separate account or when a part of an estate is acquired, the land-revenue and cesses of such separate estate shall bear the same proportion to the land-revenue and cesses of the parent estate as the area of the land comprised in the separate estate bears to the area of the entire land comprised in the parent estate; (3) when the interests in a portion of a tenure, holding or other tenancy have been acquired under this Act and such portion consists of a definite share, the rent of such tenure, holding or tenancy shall be apportioned between the acquired and unacquired portions according to such share, but when it does not consist of a definite share, the Revenue-officer may apportion the rent of such tenure, holding or tenancy between the acquired and unacquired portions on the basis of the area or value as may appear to him fair and equitable.]