Section 14 in The Punjab Land Revenue (Special Assessments) Rules, 1958
14. Preparation of special assessment reports.
(1)A special assessment report shall be prepared and submitted to the Financial Commissioner through the Commissioner for preliminary approval separately for each assessment circle as soon as the necessary data has been collected.(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.(3)The information referred to in sub-rule (2) shall also be given in Form IX.
