Section 4(2) in The Punjab Land Revenue (Special Assessments) Rules, 1958
(2)Land that has been put to the following non-agricultural uses, whether already assessed to land revenue or not :-(a)Cinemas;(b)Hotels or Restaurants;(c)Petrol pumps;(d)Factories;(e)Shops;(f)Shop-cum-residences;(g)Residential houses;(h)Residential bungalows;(i)Cart, tonga, motor or other stands or landing grounds;(j)Brick-kilns and land from which earth is taken for bricks;(k)other non-agricultural uses.
