Section 9 in Assam Land Revenue Re-Assessment Act, 1936
9. Detailed assessment of estates.
(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.(2)In classifying the villages within each assessment group for the purpose of determining how the revised assessment of the group should be distributed amongst them, the Settlement Officer shall have regard to their existing assessment and to their relative advantages and disadvantages more particularly in respect of -(i)the fertility of the soil,(ii)the economic condition of those who live mainly by agriculture,(iii)facilities of communication, accessibility to markets, and liability to damage by natural causes or from wild animals.(3)In classifying the fields the Settlement Officer shall have regard to the comparative value of the land for the purpose s of agriculture.
