Section 4 in The Punjab Commercial Crops Cess Rules, 1974
4. Preparation of notices of demand [Section (1) and (2) and Section 11(1)(2) (b) and (c).]
(1)The Patwari shall along with the general crop inspection (Girdawari) of each harvest maintain a separate register in Form 'A' of all field numbers under commercial crops or orchards. On the basis of the entries in the said register, the patwari shall prepare notices of demand in triplicate, in form 'B' appended to these rules, in respect of the cess payable under the Act by each land owner and shall send the same to the Assessing Authority. On receipt of the notices of demand the Assessing Authority shall satisfy itself that the particulars written therein are correct. After it is so satisfied, it shall subscribe its signatures thereon and cause the notices of demand to be distributed to the landowners concerned in the manner specified in sub-rules (2) and (3).(2)Two copies of each notice of demand shall be sent to the Patwari, who shall, deliver them to the lambardar concerned for distribution to the landowners. The lambardars shall within a period of five days of the receipt of the notices of demand from the patwari, deliver a copy of the notice of demand to the landowner of his agent or some adult male member of his family and obtain the signature of the landowner or his agent or an adult male member of his family, as the case may be, on the duplicate copy with him, in token of distribution of the notice of demand to the landowner.(3)If it is not practicable to distribute the notice of demand to any landowner in the manner specified in sub-rule (2), a copy of the notice of demand shall be pasted at the usual or last known place of residence of the landowners and if the landowner does not reside in the jurisdiction of the Assessing Authority, the copy shall be pasted on a conspicuous place in or near the estate wherein the land, on which the commercial crop is grown or as the case may be which is under an orchard is situated.
