The alteration of assessment shall be made in accordance with the rules made in this behalf.

Reduction, suspension or remission of land revenue Reduction, suspension or remission of land revenue.— Notwithstanding anything contained in this Code, the Government may, in accordance with the rules or special orders made in this behalf, grant reduction, suspension or remission in whole or in part of land revenue in any area in any year due to failure of crops, floods, or any other natural calamity or for any reason whatsoever.