(3)The State Government may declare any part of land commanded by the tank comprised in the requisitioned property as a compulsorily assessed area in the manner provided in Section 12-A and thereupon all provisions of this Act applicable to compulsorily assessed area shall apply to all such lands :Provided that no water-rate shall be payable by the owner of the tank in respect of any parcel of land of which he is a permanent holder and which was being irrigated from the tank on the 27th February, 1948.
