Section 31(c) in Land Revenue Assessment Rules, 1929
(c)In assessment circles in which the assessment imposed at the last previons assessment was partly fixed and partly fluctuating, the average acreage of crops forming, either partly or wholly, the basis of the net assets estimate of such assessment that are subject to fluctuating assessment shall be multiplied by the final rates sanctioned for fluctuating assessment. To the figure thus arrived at shall be added the final fixed demand imposed by the Revenue-officer, and that total shall be divided by the cultivated area as ascertertained for the purpose of assessment by the Revenue-officer. The result shall be the rate of incidence of the last previous assessment.
