Section 194(1) in Karnataka Land Revenue Act, 1964
(1)Notwithstanding anything contained in this Act, but subject to such rules as may be prescribed, where there is failure of crops in any tract owing to inadequate rainfall or other cause, and the State Government considers that it is necessary to suspend or remit the land revenue payable in respect of any land in such tract, it may, by notification,-(i)suspend the collection of land revenue or any part thereof for such period as may be specified in such notification; or(ii)remit the land revenue payable for any year in whole or in part as may be specified in such notification.