Section 143(viii) in Rajasthan Land Revenue (Land Records) Rules, 1957
(viii)Where a mutation fee is to be levied as a percentage of the land revenue of a holding and the revenue is fluctuating, the mutation fee should be calculated on the total of the Kharif and Rabi assessment of the agricultural year during which the transfer took place. If this, however, is the current year and the Rabi assessment has not been made at the time of attestation, the fee should be calculated on assessment of the preceding year
