“Holding” means land held under one title or agreement and surrounded by one set of boundaries together with buildings thereon. [S. 2(1) of the Urban Immoveable Property Tax Act, 1957 (Repealed by Finance Ordinance of 1983)]

A parcel or several parcels of land or undivided share thereof, held by a raiyat or under-raiyat and forming part of a separate tenancy. It is essential that the undivided share should form the subject of a separate tenancy. Creation of new tenancy in a portion of an undivided tenancy depends upon the intention of the parties, [Grant vs. Rakhan 14 CLJ 110].

In the settlement papers every separate tenancy ought to be shown in a separate khatian number. [Dip vs. Bhom AIR 1927 Pat. 207]