For the purposes of the provisos to Section 6 each member of a joint Hindu family shall be deemed to be assessed to so much of the local rate assessed on the property of such family as appertains to his share in such property :
Provided that a member of such family, any of whose male lineal ascendants in the male line of ascent is alive and joint with such members, shall not, for such purposes, be deemed to be a sir-holder of any portion of the sir of such family and the share of such member in such property shall be deemed to be* included in the share of his oldest surviving ascendant in the male line of ascent and the local rate assessed on such share shall be deemed to be assessed on the share of such oldest surviving ascendant.
Provided that a member of such family, any of whose male lineal ascendants in the male line of ascent is alive and joint with such members, shall not, for such purposes, be deemed to be a sir-holder of any portion of the sir of such family and the share of such member in such property shall be deemed to be* included in the share of his oldest surviving ascendant in the male line of ascent and the local rate assessed on such share shall be deemed to be assessed on the share of such oldest surviving ascendant.
See U.P. Act I of 1940.