107. (1) After a table of rent-rates has been prepared and confirmed under this Chapter, the Revenue-officer shall proceed to settle, according to the provisions of the preceding sections, the fair and equitable rents of all tenants in the area to which the table of rent-rates applies and to prepare the settlement rent-roll as directed under clause (b) of sub-section (1) of section 99. (2) For the purpose of settling such fair and equitable rents and preparing the settlement rent-roll, the Revenue-officer shall be guided by the rent-rates entered in the table of rent-rates so prepared and confirmed: Provided that a Revenue-officer shall not be bound to apply the said rates to any particular case or area if he considers, for reasons to be recorded in writing, that the application of such rates to such case or area would be unfair or inequitable. (3) Where any non-agricultural land is comprised in a tenancy which includes land other than non-agricultural land, or when the classification of land has partly changed from agricultural to non-agricultural, the Revenue-officer shall,- (i) divide the tenancy so as to constitute separate tenancies for the non-agricultural land and the agricultural land, (ii) apportion the existing rent between the tenancies so constituted, (iii) estimate fair and equitable rents for the agricultural and non-agricultural land in accordance with the provisions of this Chapter, and (iv) make such consequential changes in the record-of-rights as may be necessary.