Section 12(3) in The Punjab Stamp (Dealing of under-valued Instruments) Rules, 1983
(3)In case of Gardens, -(a)Khasra No./Khewat/Khatauni No. of latest Jamabandi, area and location of land;(b)Number of trees, kind, size and age;(c)The amount of average income per year., derived during the last three years;(d)Minimum market price fixed by the Collector;
