Which term refers to a separately assessed area or one with a separate record-of-rights?

This question defines a fundamental term in land revenue administration. An Estate is the correct answer because it refers to a distinct unit of land that is separately assessed for land revenue or has its own separate record-of-rights. It is a primary unit for land management and taxation. Distractors are incorrect for the following reasons:

• Assessment Block might be a larger administrative division for assessment purposes, not necessarily a single separately assessed area.
• Holding refers to a parcel of land held by an individual or family, which may or may not constitute an entire estate.
• Khasra is a survey number or plot number, a much smaller unit used for identification within a holding or estate, not the separately assessed area itself.