Section 12(1) in Andhra Pradesh (Krishna, Godavari and Pennar Delta Area) Drainage Cess Act, 1985
(1)If in the opinion of the Government the enforcement of all or any of the provisions of this Act, causes undue hardship on account of unforeseen calamity or any other reasonable cause to an owner or class of owners in respect of any land or class of lands held by such owner or class of owners, the Government may, by notification, and for reasons to be recorded therein:-(a)grant exemption or make a reduction in the rate of drainage cess payable,-(i)by any owner or class of owners;(ii)in respect of any land or class of lands held by such owner or class of owners; and(b)cancel such exemption or vary such reduction.
