Section 14(2) in The Punjab Land Revenue (Special Assessments) Rules, 1958
(2)The report shall, amongst other matters, state in respect of each block or assessment circle, -(i)the average net letting value of sites for each class under various categories;(ii)in the case of sites, the net letting value of which cannot be determined, the average market value of such sites for each class under various categories;(iii)the scale of special assessment proposed for each block in the assessment circle for each class under various categories.
