Section 24(5) in Land Revenue Assessment Rules, 1929
(5)In tracts where there is practically no assessment on land in its unirrigated aspect the whole fixed assessment on well lands lying beyond the reach of river floods or canal water ; i.e., chahi-khalis lands, shall be remitted during the period of exemption. In the case of chahi-sailab and chahi-nahri lands the rates of assessment imposed for the period of exemption shall be as follows -(a)where the land irrigated by the well is situated within reach of river floods, the sailab rate or rates, fixed or fluctuating, as the case may be, as sanctioned for the time being ; and(b)where it is within reach of canal water, the nahri-khalis rate or rates, fixed or fluctuating as the case may be, as sanctioned for the time being.Where in the tracts mentioned above there is no fixed assessment on well irrigated lands, no rates other than sailab or nahri-khalis as above shall be charged.
