Section 4(1) in The Punjab Commercial Crops Cess Rules, 1974
(1)The Patwari shall along with the general crop inspection (Girdawari) of each harvest maintain a separate register in Form 'A' of all field numbers under commercial crops or orchards. On the basis of the entries in the said register, the patwari shall prepare notices of demand in triplicate, in form 'B' appended to these rules, in respect of the cess payable under the Act by each land owner and shall send the same to the Assessing Authority. On receipt of the notices of demand the Assessing Authority shall satisfy itself that the particulars written therein are correct. After it is so satisfied, it shall subscribe its signatures thereon and cause the notices of demand to be distributed to the landowners concerned in the manner specified in sub-rules (2) and (3).
