105. (1) The rent payable by a raiyat or non-agricultural tenant in respect of any land shall be liable to enhancement on the ground that the rent payable by him is substantially lower than the rent calculated at the rates of rent determined under this Chapter for similar classes of land in the unit in which the land is situated and entered in the table of rent rates, confirmed under section 101, applicable to such unit. (2) In all cases where the increase of rent exceeds fifty per centum of the rent payable during the immediately preceding year, the Revenue-officer shall, and in any other cases were he considers that an immediate increase of rent will cause hardship, he may direct that the enhancement shall take effect by yearly increments over a number of years as he may fix in this behalf: Provided that the increase of rent in a particular year shall not exceed fifty per centum of the rent payable during the year immediately preceding the year from which the new assessment takes effect under section 113.