Section 19(1)(a) in Land Revenue Assessment Rules, 1929
(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] [For Haryana read 'Krishi Sharmik' vide Haryana Notification No. GSR 136/P.A.17/1887/S.60/71 dated 29.11.1973.] dues etc., and the value of land as disclosed by sales and mortgages ;