Section 54(2) in The Rajasthan Land Revenue (Payments, Credits, Refunds & Recovery) Rules, 1958
(2)In proposing sale under section 235 the Collector shall state what the annual assets and the annual demand amount to, and shall report if the arrears are due to the severity of the original assessment or the property having deteriorated, and, if the latter, whether the deterioration is due to bed management or to causes beyond the estate-holder's control.
