Section 31(2)(a) in The Punjab Land Revenue Act, 1887
(a)statements showing, so far as may be practicable :-(i)the persons who are landowners, tenants or assignees of land- revenue in the estate or who are entitled to receive any of the rents, profits, or produce of the estate or to occupy land therein;(ii)the nature and extent of the interests of those persons, and the conditions and liabilities attaching thereto;(iii)the rent, land-revenue, rates, cesses or other payments due from and to each of those persons and to the Government;