Section 48(3) in The Orissa Survey and Settlement Rules, 1962
(3)[ The Assistant Settlement Officer shall group the lands in the village used for residential purpose other than agriculture according to Subsection (2) of Section 19 into as many different classes as deemed fit and assign every plot of land to one such class having regard to the following factors, namely :(i)proximity of the land to markets and means of communication;(ii)the prevailing market value of the land; and(iii)extent of the development of the locality in which the land is situated.]
