(4)If the State Government is satisfied that the levy of betterment contribution is likely to cause hardship to any permanent holder or class of such holders in any commanded area, the State Government may, by notification, exempt such holder or such class of holders in such area from payment of the amount of betterment contribution in whole or in part, as may be specified in the notification, subject to such terms and conditions, if any, as the State Government may deem fit to impose.Explanation. - For the purpose of sub-section (4), the levy of betterment contribution shall be deemed to cause hardship, if-(i)as a result of new canal, the price of land situated in a commanded area has not risen by more than fifty per centum over the prices prevailing prior to availability of irrigation facilities from such canal:(ii)the permanent holder who having already constructed private irrigation work, prior to the commencement of the new canal, on his land does not desire to avail of the irrigation facilities from such new canal.
