(c)The general range of the assessment list, with particular reference to the proportion of exemptions and the assessments levied upon the members of the panchayat, their relatives, the local zamindars, the owners of cutcherries and mahajans. It is difficult, if not impossible, for an inspecting officer to scrutinise every item in an assessment list, but by looking generally at the range of taxation (i.e., the proportion of high and low assessment) and by moving about the villages in the union, giving opportunities for the representation of grievances, he can arrive at a very fair idea of the general incidence of the tax. Should the appearances point to the general unfairness of the assessment inquiries should of course be more detailed.
