(1) Simultaneously with, or soon after the completion of, the economic survey referred to in Section 148, the Settlement Officer shall from assessment circles or assessments group in the district or area under settlement operations.
(2) In forming assessment circles or assessment groups, the Settlement Officer shall have regard to homogenity in respect of the matters specified in Section 148 and of the following further maters namely :-
(a) physical configuration.
(b) climate and rainfall;
(c) population and availability of labour;
(d) agricultural resources;
(e) nature of the principal crops grown, alongwith the quantity of procedure thereof as well as the prices thereof prevailing in the market;
(f) the rates at which rents are being paid for holdings; and
(g) the assessment circles or assessmen groups fromed during the last settlement, if any.