law: 142. Every intermediary to be treated as a separate unit.-
  (1) For the purpose of assessing compensation under this Chapter,-
  (a) every intermediary shall be treated as a separate unit;
  (b) if two or more intermediaries hold an estate or any interest therein jointly, the share of each intermediary in such estate or interest shall be treated as a separate unit:
  Provided that where any such estate or interest is held by a Hindu joint family consisting of a common ancestor in the male line and his descendants, the family shall if the common ancestor was alive on the vesting date, be treated as one unit;
  (c) if an intermediary holds shares or interest in two or more estates, the aggregate of his shares or interest in all such estates shall be treated as a single unit.
  (2) Notwithstanding anything to the contrary contained in any other law, no partition or transfer by way of sale or gift of an estate or part thereof made on or after the 10th August, 1957, shall be recognised for the purpose of assessing the compensation.
  (3) Nothing in sub-section (2) shall apply to-
  (a) any sale made under an order of court in execution of any decree or order for payment of money, or
  (b) any sale or gift made in favour of a wakf, a trust, an endowment or a society registered under the Societies Registration Act, 1860 (21 of 1860) and established wholly for charitable purposes, unless the Government in any particular case directs otherwise.