Section 9(f) in The Assam Fixation of Ceiling on Land Holdings Rules, 1957
(f)the full rate of annual land revenue payable for the area acquired by the State Government. In case the land held is revenue free or at a concessional rate of revenue or is not assessed to land revenue under the Assam Land and Revenue Regulations, 1886 or the Assam Land Revenue Re-assessment Act, 1936, then this fact shall be distinctly stated, and the rate of annual land revenue per bigha of similar full revenue-paying land nearest to it shall be mentioned. The name of the village and the circle in which such land is situate shall also be stated;
