Section 15(1) in The Punjab Land Revenue (Special Assessments) Rules, 1958
(1)On receipt of the preliminary approval of the Financial Commissioner to his proposal contained in the special assessment report, the Revenue Officer-in-charge of assessment shall prepare brief abstract, in the language prevailing in the locality, of the report, as approved or modified by the Financial Commissioner, incorporating :-(i)the basic data on which the net letting value of sites has been calculated, deductions allowed and the value of land under various categories and belonging to different classes, as disclosed by sales;(ii)the total assessment and the average revenue rates proposed for each class under various categories with such brief explanations as may be necessary including the clear proviso that the rates proposed for any particular estate are liable to be varied before the special assessment is finalised;(iii)the general consideration on which the pitch and amount of, total actual assessment proposed are based, namely, rise in prices, new development and greater return from the land.
