Special assessments

Special assess:nei~ts.- 41) Special assessments may be made by an Assistant Collector of the first class in the following cases namely :-

1. (q) when land nat previously irrigated is rhade irrigable by any work carried out wholly or partially at the expense of the Govern-ment or with the permission of the Government at the expense of an Illaqadar or a Jagirdar :
2. (b) when land revenue which has been re eased or assigned is resumed ;
3. (c) whqn waste-lands are s~ld. leased or granted by the Gov-ernment ;
4. (d) wh'en the assessment of any land has been annulled or the land-holder has refused to be liable therefor. and the term for which the land was to be managed by the Collector or his agent or let in farm has expired ;
5. (e) 'when assessments of land revenue require revision in con-sequence of the action of water or sand or any calamity 1 [or the chrg-ing of a water rate on land irrigated by a canal under the Canal and Drainage Act, Svt. 19631 or from any other cause ;
6. (f) When revenue due to the Govment on account of pasture or other natural products of land, or on account d mills, fisheries or natural products of water, or on account of other rights daribed in section 35 or section 39 has not been included in an assessment made under the foregoing provisions of this Chapter.

1. (2) The ~overnment. may make rules for the guidance of Revenue officers in making special asesssments, any may confirm such asses*menits.
2. (3) The foregoing provisions of this chaptei with respkct to genenal assessments shalf' subject to such modification therwf as the Government may prescribe by rules under the last foregoing subsec-tion, regulate the procedure of Assistant Collectors of the firstt class making special assessments.