Section 109(2) in The United Provinces Tenancy Act, 1939
(2)If a local area has not been so divided into assessment circles, or if a classification of the soil thereof has not been so made, or if the Board order a revision of the existing circles, or soil classification or both, the Rent-rate Officer shall make circles and classify the soils in tire manner prescribed by Section 63 of the United Provinces Land Revenue Act, 1901, and by rules made under Section 62 of that Act, and shall propose rates for each class of soil in each circle.
