Section 8(2) in The Punjab Land Revenue (Special Assessments) Rules, 1958
(2)The Revenue Officer-in-charge of assessment shall, by himself or through the Tahsildar or Naib-Tahsildar, verify the information received in Forms V and VI in such a manner as he deems fit and may also tally such information with the following documents :-(a)land records;(b)shopkeepers' books;(c)rent accounts of owners, lessees and tenants;(d)rents realised by the Court of Wards, Official Receiver, Local Authorities and other large proprietors;(e)figures accepted for similar localities in other blocks, assessment circles or towns;(f)property tax and house tax registers.
