Calculation of produce of double-crop wet lands

For the purposes of sections 5, 6 and 7, in the case of lands registered as double-crop lands in the registers of the Government, account shall be taken as though only a single paddy crop has been raised on the lands, if they have been converted from single-crop into double-crop lands at the tenant's expense, and as though two paddy crops have been raised on the lands if they have been so converted at the landlord's expense: Provided that in the case of lands so converted at the tenant's expense, the tenant shall be liable for the additional assessment and local cesses levied by reason of such conversion and also for any special charges levied by the Government for any special or additional crops raised on the lands.