Remission and suspension of rent consequent on like treatment of land revenue

30. Remission and suspension of rent consequent on like treatment of land revenue.—(1) Wherever from any cause the payment of the whole or any part of the land-revenue payable in respect of any land is remitted or suspended, a Revenue-officer may, by order, remit or suspend, as the case may be, the payment of the rent of that land to an amount which may bear the same proportion to the whole of the rent payable in respect of the land as the land-revenue of which the payment has been remitted or suspended bears to the whole of the land-revenue in respect of the land. (2) An order passed under sub-section (1) shall not be liable to be contested by suit in any Court. (3) A suit shall not lie for the recovery of any rent of which the payment has been remitted, or, during the period of suspension, of any rent of which the payment has been suspended. (4) Where the payment of rent has been suspended, the period during which the suspension has continued shall be excluded in the computation of the period of limitation prescribed for a suit for the recovery of the rent. (5) If the landlord collects any rent of which the payment has been remitted, or before the expiration of the period of suspension collects any rent of which the payment has been suspended, the whole of the land-revenue remitted or suspended in his favour shall become immediately payable by him. (6) The provisions of this section relating to the remission and suspension of the payment of rent may be applied, so far as they can be made applicable, to land if which the land-revenue has been released, compounded for or redeemed, in any case in which, if the land-revenue in respect of the land had not been released, compounded for or redeemed, the whole or any part of it might, in the opinion or the Revenue-officer, be remitted or suspended under the rules for the time being in force for regulating the remission and suspension of land-revenue. (2) A Commissioner or Collector may call for the record of any case pending before or disposed of by, any Revenue-officer or Revenue Court under his control. (3) If in any case in which a Commissioner or Collector has called for a record he is of opinion that the proceedings taken or the order or decree made should be modified or reversed he shall submit the record with his opinion on the case for the orders of the Financial Commissioner. (4) If, after examining a record called for by himself under sub-section (1) or submitted to him under sub-section (3), the Financial Commissioner is of opinion that it is inexpedient to interfere with the proceedings or the order or decree, he shall pass an order accordingly. (5) If, after examining the record the Financial Commissioner is of opinion that it is expedient to interfere with the proceedings or the order or decree on any ground on which the Chief Court in the exercise of its revisional jurisdiction may under the law fir the time being in force interfere with the proceedings or an order or decree of a Civil Court, he shall fix a day for hearing the case, and may, on that or any subsequent day to which he may adjourn the hearing on which he may appoint in this behalf, pass such order as he thinks fit in the case. (6) Except when the Financial Commissioner fixes under sub-section (5) a day for hearing the case, no party has any right to be heard before the Financial Commissioner when exercising his powers under this section.