Section 3(4)(a) in Panjab District Boards Act, 1883
(a)double the land-revenue for the time being assessed on any land, whether the assessment is leviable or not ; or (b) where the land-revenue has been permanently assessed, or has been wholly or in part compounded for or redeemed, double the amount which, but for such permanent assessment, composition or redemption, would have been leviable; or