Section 17(1) in The Punjab Land Revenue (Special Assessments) Rules, 1958
(1)Before making the distribution of fixed special assessment as finally sanctioned by the Financial Commissioner over the several holdings of a class in a particular category in a block or assessment circle, as the case may be, the Revenue Officer-in-charge of assessment shall, in deciding the method of new distribution, enquire into the usage and the wishes of the land-owners concerned and shall have regard to that usage and wishes of the landowners so far as may be practicable and equitable. The Revenue Officer-in-charge of assessment shall, for each estate, draw up an order setting forth the method of distribution holding-wise of the special assessment and shall direct that a record of the distribution of special assessment be prepared in Form VIII.
