(1)Before making or revising the distribution of a fixed assessment over the several holdings of an estate, the Revenue-officer shall enquire into the usage followed in the previous distribution, and, in deciding the method of the new distribution, he shall have regard to that usage and to the wishes of the landowners, so far as may be practicable and equitable.(2)(a)The Revenue-officer shall then make an order setting forth the method of the former distrubution, and the method by which the new distribution is to be made, and shall direct that a record of the new distribution be prepared, showing -(1)serial number of holding ;(2)landowner with (description) liable for the land-revenue on each holding;(3)area of holding, with such details as are necessary for the purposes of the distribution ;(4)rate or measure by which the new distribution is made ;(5)amount charged to each holding by former distribution ;(6)rates and cesses charged by a percentage on the land-revenue payable by each holding by the former distribution ;(7)amount charged to each holding by the new distribution ; and(8)rates and cesses charged by a precentage on the land-revenue payable by each holding by the new distribution ;(b)Where the rent of tenancy is the whole or a share of the land-revenue thereof, with or without an addition in money, kind or service [-] [Omitted by GSR 139/PA 17/87/Sections 60/Amd. (2)/66, dated 28th June, 1966.] and the result of proceedings, if any, taken under section 27 of the Punjab Tenancy Act, 1887, shall be shown in this record under sthe land-owners holding of which the tenancy is part, an additional entry showing the tenant's name being inserted between entries (2) and (3).(c)[ [-] [Omitted by GSR 139/PA 17/87/Sections60/Amd. (2)/66, dated 28th June, 1966.](3)The record thus made shall be published by delivering a copy thereof to the headman of the estate, and by posting another copy at a conspicious place in or near the estate. A copy shall also be supplied to the patwari.(4)If the assessment is in the form of rates chargeable according to the results of each year or harvest, the Assistant Collector, to whom the Revenue-officer may assign this business by order under section 12 of the Act, shall cause a record of the sum chargeable to each holding to be prepared for each year or harvest (as the case may be), giving the parculars (entries (5) and (6) excepted) set out in sub-rule (2), and shall publish it in the manner prescribed in sub-rule (3).(c)The principle on which exemption from assessment shall be allowed for improvements.
