Section 205R in U.P. Zamindari Abolition and Land Reforms Rules, 1952
205R.
The Settlement Officer shall, where necessary, divide each local area into assessment circles He shall form circles of villages possessing a general similarity of soil or physical character. Where there are well defined tracts, distinctive natural qualities the Settlement Officer shall ordinarily form these tracts into assessment circles, but in forming them he shall have due regard also to other characteristics, whether natural or artificial which are likely to affect the produce or revenue. When he departs from the arrangements adopted at the last settlement, he shall explain the departures in his assessment report.
