(1)The Collector shall then proceed to determine, in accordance with rules made by the State Government in that behalf, the general principles and conditions of valuation of all classes of land comprising the estate sought to be partitioned, with a view to making a just estimate to the value of the various plots therein, relatively to one another. Such value may very not only with the area of each plot but also with the class of its soil, the facilities for ir-rigation, the nature of its tenure, the personal qualities or its tenants and other matters affecting the value.
