Section 49. Assessment to whom to be offered.

The assessment of every mahal shall be offered to the entire proprietary body of such mahal: provided that, when superior and inferior proprietary rights co-exist in the same mahal, the Settlement-officer may, subject to such rules as the Chief Commissioner may make in this behalf, determine whether the assessment shall be offered to the superior or to the inferior proprietors. Subject to such rules as the Chief Commissioner may make in this behalf, the Settlement-officer may determine the manner and proportion in which the proprietary profits of the maha1 shall be allotted between the superior and the inferior proprietors. When a proprietor has mortgaged his rights in any mahal, and the mortgagee has entered into possession, such mortgagee, so long as he is in possession, shall, for the purposes of this section, stand in the place of the mortgagor.