Section 43(3) in The Himachal Pradesh Land Revenue Act, 1953
(3)The presumption created by sub-section (1) may be rebutted by showing-(a)from the records or report made by the assessing officer at the time of assessment; or(b)if the record or report is silent, then from a comparison between the assessment of villages in which there existed, and the assessment of villages of similar character in which there did not exist, any forest or quarry, or any such land or interest;that the forest, quarry, land or interest was taken into account in the assessment of the land revenue.
