Section 19(1) in Land Revenue Assessment Rules, 1929
(1)After the preparation of his report, but before it is forwarded to the Commissioner, the Revenue-officer shall have a brief abstract prepared and translated into [Hindi or Punjabi as the case may be] [Substituted first by GSR No. 139/PA/17/87/Section 60/Amd. (2)/66, dated 28th June, 1966.] containing -(a)the principal data on which the true net assets estimate has been based, viz. rates of yield assumed rates of rent in cash or in kind, average total areas cultivated and matured, deductions allowed for expenses of cultivation, menials dues etc., and the value of land as disclosed by sales and mortgages ;(b)the general consideration on which the pitch and amount of the total actual assessment proposed to be taken are based, i.e., the increase in resources through irrigation, extension of cultivated, rise in prices, miscellaneous income etc., and(c)the total assessment and the average revenue rates proposed for adoption in framing village assessments, with such brief explanations as may be necessary, including the clear proviso that there is no guarantee that may particular estate will be ultimately assessed at the exact rates proposed.
