Section 21(1)(iii) in The Punjab Land Revenue Rules
(iii)[ In any case not provided for by sub-sections (i) and (ii) a headman shall receive a portion of the village officer's cess equal to [ten per cent] [As amended by Financial Commissioner's notification No. 441-202-8944, dated 25th October, 1932.], of the land-revenue for the time being assessed on the estate or portion of the estate in which he holds office whether the assessment is leviable or not.]