Section 31(b) in Land Revenue Assessment Rules, 1929
(b)In assessment circles in which fluctuating assessment was imposed at the last previous assessment, the average acreage of crops forming the basis of the net assets estimate at such assessment shall be multiplied by the final rates sanctioned. The figures thus arrived at shall be divided by the cultivated area as ascertained, for the purpose of assessment, by the Revenue-officer who imposed the assessment, and the result shall be the rate of incidence of the last previous assessment.
