India Act XIII, 1898 4th November, 1898...."...5. The President of the Union may, for administrative including revenue purposes,- (q) divide Upper Burma into divisions and each of these divisions into districts, and vary the limits of those divisions and districts, and (b) divide each of those districts into sub-divisions, each of those sub-divisions into townships and each of those townships into circles, and vary the limits of these sub-divisions, townships and circles. 6. For the purpose of facilitating the application of any enactment for the time being in force in any part of Upper Burma, any Court may construe the enactment with such alterations, not affecting the substance, as may be necessary or proper to adapt it to the matter before the Court..."