Section 24(4) in Land Revenue Assessment Rules, 1929
(4)During the period of exemption specified in sub-rules (1) to (3) the land-revenue assessment of the land irrigated by the well or tubewell shall not exceed the amount which would have been assessed had no new well been constructed or no old well repaired, and in particular no fixed lump assessment shall be imposed on the well during the period of exemption.
