- Before the reassessment of any area is undertaken a forecast report shall be submitted of the expected financial results of the re-assessment, showing whether, for financial reasons or otherwise, reassessment is desirable. In the report specific mention shall, inter alia, be made of the following matters :-(a)the existing assessment, the suitability of its form to local circumstances, and the fairness of its distribution over estates ;(b)changes in cultivation, population, means of irrigation, and markets and communications ;(c)rainfall ;(d)prices ; and(e)any factors affecting the general prosperity of the tract as an increase in [water-logging and thur and floods.] [Substituted by Government notification No. GSR 139/PA/17/87/Sections 60/Amd. (2)/66 dated 28th June, 1966.]Before the report is prepared, the leading agriculturists and organizations of landowners of the area concerned shall be consulted, so far as practicable, and it shall be noted in report to what extent this has been done, and what opinions have been elicited.
