Section 5 in Rules For Remission Suspension of Land Revenue in Andhra Area
5.
The remission shall be granted where, owing to the existence of any of the grounds aforesaid the land is left waste, or the crop is totally lostProvided that such ground has not been occasioned by any act or neglect of the person to whom the land belongs, or is not due to the neglect on the part of the ryot concerned to carry out the customary repairs to the irrigation work, which forms the source of supply.
