(1) When assessing rent under Section 157for the assessable area of a Chahi (well irrigated) holding in the manner specified in Sections 159 to 162, regard shall also be had to the areas thereof cultivated as Chahi, cultivated as dry and kept fallow each year and such rent shall be the aggregate of the rents calculated in respect of the average of the areas of the holding cultivated in respect of the average of the areas of the holding cultivated as Chahi, culh`v8ted as dry and kept fallow during the last five years at the appropriate sanctioned rent-rates respectively for Chahi, dry and fallow lands.
(2) Nothing in sub-section (1) shall apply lo. cases in which the area of any holding is found to have been intentionally kept fallow or cultivated as dry with a view to avoid the proper assessment thereof and such area shall for the purpose of assessment be deemed to have been cultivated as Chahi.