Section 21(1) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(1)Where there has been a failure of any commercial crop [or as the case may be any irrigated crop] [These words were inserted by Maharashtra 17 of 1975, Schedule.] in any year then subject to any rules made by the State Government in this behalf, the Assessing Officer may, on receipt of an application from the person liable to pay the assessment, order such remission of special assessment as he may consider fit in the circumstances of the case.
