Section 10(3) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(3)Where the rent of any land or building is under dispute and the matter is pending in a Court of law at the time of assessment, the Assessing Authority shall, subject to the provisions of the Act, determine the annual letting value of the land or the building with the help of such material as may be available, and it shall be the duty of the owner to get the correct annual letting value entered in the list upon settlement of the dispute by moving the Assessing Authority.
