Section 117G(2) in The Bombay Land Revenue Code, 1879
(2)[ The groups shall ordinarily be formed on a consideration of the following factors-(i)physical configuration,(ii)climate and rainfall,(iii)prices, and(iv)yield of principal crops:Provided that, if deemed necessary, the following factors may also be taken into consideration in forming the groups, namely:-(a)markets,(b)communications,(c)standard of husbandry,(d)population and supply of labour,(e)agricultural resources,(f)variations in the areas of occupied and cultivated lands during the last 30 years,(g)wages,(h)ordinary expenses of cultivating principal crops, including the wages of the cultivator for his labour in cultivating the land,(i)sales of lands used for the purpose of agriculture.]