( 1) As soon as may be after the commencement of this Act, the Government shall take steps to institute and shall cause to be constantly maintained, in accordance with the rules made under this Act; an inquiry into the profits of agriculture and into the value of land used for agricultural and non-agricultural purposes.
(2) For the purpose of determining the profits of agriculture, the following matters shall be taken into account in estimating the cost of cultivation, namely :
(a) the depreciation of stock and buildings ;
(b) the. money equivalent of the labour and supervision by the cultivator and his family
(c) all other expenses1 usually incurred in the cultivation of the land which is under inquiry ; and
(d) interest on the cost of buildings and stock, on all expenditure for seed and manure and on the cost of agricultural operations paid for in cash.
Revenue Survey
23. Whenever the Government thinks it expedient so to do, it may by notification in the official Gazette, direct the revenue survey of any local area with a view to the settlement of the land. revenue and to the preparation of a record of right connected therewith or the revision of any existing settlement or record of rights.
Power to require assistance from landholders
24. A survey officer deputed to .conduct or take part in any revenue survey may, by special order or by general notice to be published in the prescribed manner, require the attendance of holders of lands to assist in the measurement or classification of the lands to which the revenue survey extends and, when hired labour is employed for purposes incidental to the revenue survey, may assess and apportion the cost thereof on the lands surveyed, tor collection as land revenue due on such lands.
Survey Numbers and villages
25. Subject to the rules made in this behalf under this Act, the survey officer may :
(a) divide the land to which the revenue survey extends into villages and the villages into plots survey numbers ; and
(b) recognise the existing village and survey numbers, reconstitute them or form new survey numbers.
Division of survey numbers into sub-divisions.
26. The Survey Officer may sub-divide survey numbers into as many sub-divisions as may be required in the manner prescribed.
Preparation of settlement and other records.
27. It shall be the duty of the survey officer or the settlement officer on the occasion of making or revising a settlement of land revenue to prepare a register to be called the "settlement register", showing the area and assessment of each survey number, with any other particulars that may be prescribed, and other records in accordance with such orders as may, from time to time, be made in this behalf by the Government Determination of revenue rates.
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