The amount of suspended land revenue to be collected, if any, shall be equal to one forth, one half or the whole of the year’s demand as the circumstances may justify.

Remission of suspended Suspended land revenue maybe remitted in whole or in part:--

1. (a) when the revenue which it is sought to remit has been suspended for three years; and
2. (b) in cases where it is clear from the conditions of the tract that it would be inadvisable to collect the suspended or part of it.