Section 10(b) in The Punjab Land Revenue (Special Assessments) Rules, 1958
(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
