- When landowner desires to secure an exemption from assessment or reclaimed waste land in order to compensate him for incurring substantial expenditure on its reclamation, he shall apply, before he commences the work, to the Financial Commissioner for such exemption, giving a description of the land to be reclaimed, the difficulties attending its reclamation and the sum proposed to be expended on reclamation operations. The Financial Commissioner shall after making such enquires as he deems necessary decide as to whether any exemption shall be given.If the Financial Commissioner sanctions an exemption, he shall fix the maximum period of the exemption to be granted. At the close of reclamation operations, the Financial Commissioner after verification of the actual amount expended on reclamation and the area reclaimed, shall, by written order exempt the area reclaimed from assessment of land-revenue for a period sufficient to reimburse the landowner to the extent of twice the sum expended on the reclamation operations, subject to the maximum limit previously fixed.Note. - The revenue based on the profits or irrigation from the well shall ordinarily be assumed to be as follows -(i)where a lump sum has been imposed at the distribution of assessment on the well in addition to a non-well rate, such lump sum;(ii)where a lump sum inclusive of a non-well rate, has been imposed at the distribution of assessment, such lump sum, after deducting the equivalent of non-well rate, and(iii)where the distribution of the assessment has been by soil rates, the difference between the actual assessment of the area irrigated and the amount which would have been assessed on that area if it had not been irrigated.(d)The manner in which assessment shall be announced.
