(a)In assessment circles in which fixed assessment was imposed at the last previous assessment, the rate of incidence of such assessment shall be the rate obtained by dividing the total assessment, on cultivated land, as finally imposed by the Revenue-officer who made the assessment, by the cultivated area as ascertained by him for the purposes of assessment.(b)In assessment circles in which fluctuating assessment was imposed at the last previous assessment, the average acreage of crops forming the basis of the net assets estimate at such assessment shall be multiplied by the final rates sanctioned. The figures thus arrived at shall be divided by the cultivated area as ascertained, for the purpose of assessment, by the Revenue-officer who imposed the assessment, and the result shall be the rate of incidence of the last previous assessment.(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.(d)The rate of incidence or the cultivated area for the purposes of the revised assessment shall be determined mutatis mutandis by such of the methods in clauses (a), (b) and (c) of this rule as are applicable to the circumstances of the circles under assessment applied to the cultivated area determined by the Revenue-officer at reassessment.
