Section 9(1) in Assam Land Revenue Re-Assessment Act, 1936
(1)Subject to the provisions of section 25, in the determination of the amount of the assessment proper for each of estate the villages and the fields shall estates, be classified and a fair rate per bigha shall be fixed for each class of land in each class of village :Provided that land settled or used for special cultivation may be assessed at a fair all-round rate per bigha.
