THE BURMA LAWS ACT (1898)
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.