(1)The land revenue assessment on all lands in respect of which a settlement has been directed under sub-section (1) or sub-section (2) of section 114 and which are not wholly exempt from the payment of land revenue shall, subject to the limitations contained in the first proviso to sub-section (1) of section 84 be determined by dividing the land to be settled into groups and fixing the standard rates for each group.(2)The groups shall ordinarily be formed on a consideration of the following factors, namely:-(i)physical configuration,(ii)climate and rainfall,(iii)yield of principal crops and their prices:Provided that, if deemed necessary, the following factors may also be taken into consideration for forming groups, namely:-(a)Marketing facilities,(b)Communications,(c)Standard of husbandry,(d)Population and supply of labour,(e)Agricultural resources,(f)Variation in the area of occupied and cultivated lands during the previous thirty years,(g)Wages,(h)Ordinary expenses of cultivating principal crops including the wages of the cultivator for his labour in cultivating the lands,(i)Sales of lands used for purpose of agriculture.(3)The land revenue assessment of individual survey numbers and sub-divisions shall be based on their classification value in the manner prescribed.
