Assessment unit

Subject to the provisions of section 32—

1. (a) the assessment unit shall as for as possible—
   • (i) include a compact area;
   • (ii) be homogeneous in geographical, agriculture and economic conditions; and
   • (iii) be coterminous with a block of physical division; and
2. (b) The assessment nit of land within a municipality or cantonment, area shall be the area comprised within a municipal ward or the cantonment, area shall be the area comprised within a municipal ward or the cantonment as the case may be: Provided that the survey and Settlement Officer may combine the area under two or more municipal wards into one assessment unit or sub-divide a municipal ward or cantonment area into more than one assessment unit.