Section 109 in The United Provinces Tenancy Act, 1939
109. Circles and soil classification
. - (1) If the local area has previously been divided into assessment circles under the United Provinces Land Revenue Act, 1901, the Rent-rate Officer shall propose separate rates for each circle and for each separate class of soil previously demarcated therein, unless by order of the Board the circles or the classification of soils, or both are revised by him.(2)If a local area has not been so divided into assessment circles, or if a classification of the soil thereof has not been so made, or if the Board order a revision of the existing circles, or soil classification or both, the Rent-rate Officer shall make circles and classify the soils in tire manner prescribed by Section 63 of the United Provinces Land Revenue Act, 1901, and by rules made under Section 62 of that Act, and shall propose rates for each class of soil in each circle.
