(1) The land revenue assessment on all lands in respect of which a settlement is directed under section 68, shall be determined by dividing the lands to be settled into groups and fixing the standard rates for each group in accordance with the rules made by the Government in this behalf.
(2) The groups shall ordinarily be formed on a consideration of the following factors, namely:—
(i) Physical configuration,
(ii) Climate and rainfall,
(iii) Prices, and
(iv) Yield of principal crops:
Provided that, if deemed necessary, the following factors may also be taken into consideration in forming the group namely:—
(i) Markets,
(ii) Communications, ---31---
(iii) Standard of husbandry,
(iv) Population and supply of labour,
(v) Agricultural resources,
(vi) Variations in the area of occupied and cultivated lands during the last 30 years,
(vii) Wages,
(viii) ordinary expenses of cultivating principal crops, including the wages of the cultivator for his labour in cultivating the land,
(ix) sales of lands used for the purpose of agriculture.