(2)In forming assessment circles or assessment groups. the Settlement Officer shall have regard to homogeneity in respect to the matters specified in section 148 and of the following further matters namely : (a)physical configuration;(b)climate and rainfall;(c)population and availability of labour;(d)agricultural resources;(e)nature of the principal crops grown, along with the quantity of produce thereof as well as prices thereof prevailing in the market;(f)the rates at which rents are being paid for holdings; and(g)the assessment circles or assessment groups formed during the last settlement, if any.
