Section 10 in The Punjab Land Revenue (Special Assessments) Rules, 1958
10. Determination of average market value of sites.
- For purposes of sub-clause (ii) of clause (b) of section 48-A of the Act, the average market value of site in each class of category shall be, -(a)where data regarding the sale price of sites is available in a class, the average per marla, biswa, biswansi or sarsahi, according to the measure in force for the time being in the locality, of the sale price of such sites during the ten years immediately preceding the assessment;(b)where no data regarding the sale price of sites is available in a class, the average per marla, biswa, biswansi or sarsahi, according to the measure in force for the time being in the locality, of the sale price of sites in a similar class, category and locality in the nearest block or assessment circle during the ten years immediately preceding the assessment; and(c)Category. - where no data regarding the sale price of sites in a similar class, and locality in the nearest block of or assessment circle is available, the average per marla, biswa, biswansi, or sarsahi, according to the measure in force for the time being in the locality, of the sale price of sites in the same class in all the categories of the same block or assessment circle in which the sites are situated, during the ten years immediately preceding the assessment.
