Section 28(3) in The Pepsu Tenancy and Agricultural Lands Rules, 1958
(3)The Commission shall, as far as possible, adhere to the classification of soils as adopted at the last Settlement and where it feels that owing to any circumstances which may have developed since the last Settlement, reclassification of soils in any area has become necessary, it shall, while reclassifying soils, keep in view the principle that classification should be as simple as possible and be based on broad differences of a fairly permanent character which effect in a marked degree the economic rental of the land.
