Section 14(2) in The Orissa Consolidation of Holdings and Prevention of Fragmentation of Land Rules, 1973
(2)The Assistant Consolidation Officer shall group the lands in the villages into as many different classes as he deems fit, and assign every plot of land to one such class having regard to the following factors, namely :(i)crop or crops normally grown on the land;(ii)nature of soil;(iii)situation of the land in the village; and(iv)sources of irrigation.
