Gujarat Land Revenue Code, 1879
(1) The land revenue assessment on all lands in respect of which a settlement has been directed under sub-section (1) or sub-section (2) of section 117D and which are not wholly exempt from the payment of land revenue shall, subject to the limitations contained in ']the first proviso to sub-section (1) of] section 52; be determined by dividing the lands to be settled into groups and fixing the standard rates for each group; '][ *] '][(2) The groups shall ordinarily be formed on a consideration of the following factors— (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 groups, namely :— (a) markets, (b) communications, (c) standard of husbandry, (d) population and supply of labour, (e) agricultural resources, (f) variations in the area of occupied and cultivated lands during the last 30 years, (g) wages, (h) ordinary expenses of cultivating principal crops, including the wages of the cultivator for his labour in cultivating the land, (i) sales of lands used for the purpose of agriculture. ]