Any malguzars of a mahal who are not co-sharers with the malguzars of such mahal in any lands comprised in such mahal, except such lands as are under the law relating to partition the time being in force indivisible, may apply to the Deputy Commissioner to make the lands held by them separately from such other malguzars a separate mahal; and the Deputy Commissioner shall thereupon make such lands and the lands held separately by the remaining malguzars separate mahals, and shall, with the previous sanction of the Commissioner, apportion between the two new mahals thus constituted the entire revenue assessed upon the original mahal.