Section 146. Circle and soil classification.

(1) If, any estate or group of estates or any other area for which rent-rates in money are to be determined, has not been divided into assessment circles, or, if classification of the soil thereof has not been made, or if the Central Government orders a revision of the existing circles or soil classification or both, the rent-rate officer shall make circles and classify she soils, and shall propose rent-rates for each class of soil in each circle. (2) If such estate, group of estates or area has previously been divided into assessment circles, the rent-rate officer shall propose separate rates for each circle, and for each separate class of soil previously demarcated therein, unless, by order of the Central Government, the circles or the classification of soils, or both are revised by him.