Section 117C(3) in The Bombay Land Revenue Code, 1879
(3)Group. - "Group" means all lands in [a zone, which in the opinion of the State Government or an officer authorised by it in this behalf,] [These words were substituted for the words 'a taluka or part of a taluka which, in the opinion of the State Government' by Bombay 28 of 1956, section 4(3).] are sufficiently homogeneous in respect of the factors enumerated in subsection (2) of section 117G to admit of the application to them of the same standard rates for the purpose of assessment of land revenue.