Section 3(19) in The Punjab Land Revenue Act, 1887
(19)[ "Assessment Circle" means a group of estates which in the opinion of the Financial Commissioner; to be recorded in an order in writing, are sufficiently homogeneous to admit of a common set of rates being used as a general guide in calculating the land-revenue to be assessed upon them.] [Clause (19) inserted by Act 3 of 1928.]
