Remission of additional land revenue

Tax196720 sections

Statutory text

(1) Where on account of total or partial failure of crops, the land revenue has been remitted in respect of any land, in accordance with such rules as may be prescribed, the additional land revenue payable in respect of such land under this Act shall stand remitted by such amount which bears to the total additional land revenue the same proportion as the amount of land revenue remitted in respect of such land bears to the total amount of land revenue in respect of such land.
(2) Where any question arises, whether any pattadar is entitled to remission of additional land revenue under sub-section (1), or regarding the extent of such remission, the question shall be decided by such authority and in such manner, as may be prescribed.

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