Section 4 in The Punjab Land Revenue (Special Assessments) Rules, 1958
4. Division of sites into categories.
- For the purposes of assessment of land revenue, sites in a block or assessment circle shall be divided into the following categories:-(1)Land that has been put to a use different from that for which an assessment is in force;(2)Land that has been put to the following non-agricultural uses, whether already assessed to land revenue or not :-(a)Cinemas;(b)Hotels or Restaurants;(c)Petrol pumps;(d)Factories;(e)Shops;(f)Shop-cum-residences;(g)Residential houses;(h)Residential bungalows;(i)Cart, tonga, motor or other stands or landing grounds;(j)Brick-kilns and land from which earth is taken for bricks;(k)other non-agricultural uses.(3)Potential building sites.
