Section 10(c) in The Punjab Land Revenue (Special Assessments) Rules, 1958
(c)Category. - where no data regarding the sale price of sites in a similar class, and locality in the nearest block of or assessment circle is available, the average per marla, biswa, biswansi, or sarsahi, according to the measure in force for the time being in the locality, of the sale price of sites in the same class in all the categories of the same block or assessment circle in which the sites are situated, during the ten years immediately preceding the assessment.
