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State of Andhra Pradesh - Section

Section 4 in Rules For Remission Suspension of Land Revenue in Andhra Area

4.

No remission shall be granted for any wet or baghat or irrigated dry land if it is left fallow except for any one or more of the following grounds namely
(a)scarcity of water in the source;
(b)damage to crop due to plant diseases;
(c)cultivation is impossible, due to excess of water or slush;
(d)due to rain, it is not possible in the first crop season for water to reach the cultivation through the channel;
(e)it is dangerous to open the sluice under which the land is situated for the reason that the water is very deep;
(f)any other reason which is beyond the control of the ryots such as, hailstorms, locust, etc.