Remission of additional assessment or additional water-cess

(1) Where on account of total or partial failure of crops, the land revenue or the water-cess is remitted in respect of any land, the additional assessment or additional water-cess, as the case may be, payable in respect of such land under this Act shall stand reduced by such amount which bears to the total additional assessment or the additional water-cess the same proportion as the amount of land revenue or water-cess remitted in respect of such land bears to the total amount of land revenue or water-cess in respect of such land. (2) If any question arises as to the amount of remission of additional assessment or additional water-cess under sub-section (1) or regarding the extent of crops, such question shall be decided by the prescribed authority and in the prescribed manner, and such decision of the authority shall, subject to the provisions of section 9, be final.