Section 145(1) in The Punjab Land Revenue Act, 1887
(1)At any of the following times, namely, -(a)when a record-of-rights is being made or specially revised for an estate ;(b)when the local area in which an estate is situate is being generally re-assessed and before the assessment has been confirmed ;(c)at any other time on an order made with respect to any estate by the [State Government] [-] [The words 'with the previous sanction of the Governor-General in Council' were repealed by the Devolution Act, 1920 (38 of 1920), section 2 and Schedule I.].a Revenue-officer shall prepare a list of village cesses, if any, levied in the estate which have been generally or specially approved by the [State Government], or the title to which has, before the passing of this Act, been judicially established.
