Section 3(4)(c) in Panjab District Boards Act, 1883
(c)where no land-revenue has been assessed, double the amount which would have been assessed if the average village-rate had been applied: Provided that, in any tract in which, under the settlement for the time being in force, the improvement of the land due to canal irrigation has been excluded from account in assessing the land-revenue, and a rate has been imposed in respect of such improvement, that rate shall be added to the land-revenue for the purpose of computing the annual value.