- When a well, tube-well or other work is constructed or repaired during the currency of a settlement in such circumstances as to entitle the owner to an exemption from assessment at irrigated rates, the Revenue-officer shall make a special enquiry and grant a certificate of exemption in accordance with the provisions of rule 24. If the exemption is to take effect immediately the certificate shall state, as nearly as may be, all the particulars mentioned in rule 26, and in addition shall show distinctly the amount of existing land-revenue to be remitted. But, if the exception is not to take effect till the next revision of assessment, no action need be taken unless the owner of the work in question applies for a certificate. In such a case, no entry shall be made as to the area subject to the concession or the amount of the exemption.
