Points to be considered when fixing assessment

Points to be considered when fixing assessment.--The assessment on mills situated in estates of class

1. (a) of section 5(b) and assessed at Settlement will be fixed by order of the Collector after considering the following points :--
   • (i) if in any estate fixed classification of mills exists, the mill will be assessed according to that classification ;
   • (ii) if there exists no such classification or definite ruling in force then the assessment of new mills in the village should be based on the same lines as have been adopted in regard to assessment imposed on other mills with similar advantages in the same neighbourhood. Failing these guides, the assessing officer will have regard if necessary to the following points :--
2. (a) situation of the new mill with reference to the capacity of supply of grain etc. ;
3. (b) sufficiency or otherwise of the water supply ;
4. (c) number of months during the year that the mill is expected to work ;
5. (d) output of flour as shown by actual measurement ;
6. (e) distance and height of the mill, and any other factor having a bearing on the profit to be derived.