Section 91(4) in The United Provinces Tenancy Act, 1939
(4)A landlord may apply to the Collector, that at the last revision of settlement, the assessment of revenue on his land was based on the payment to him of cesses which are declared in this section to be irrecoverable, and, on receipt of such application the Collector shall, with the approval of, and in accordance with rules made by the Board, remit such portion of the land revenue payable by the applicant as he finds to have been assessed on account of such cesses.
