Section 24A in Land Revenue Assessment Rules, 1929
24A. Remission of revenue when wells fall out of use.
(1)So much of the assessment on the land irrigated from a masonry or tube-well as is based on the profits of irrigation from such sell shall be remitted -(a)when the well ceases to be fit for use ; and(b)when irrigation from it is superseded by canal irrigation and canal-advantage revenue or owner's rate has been imposed.(2)A similar remission may be granted if the well, though still fit for use has been out of use for four harvests, provided that no remission shall be given if the disuse of the well -(a)occurs in the ordinary course of husbandry, the well being intended for use merely in season of drought ; and(b)is due to the introduction of canal irrigation and canal advantage revenue or owner's rate has not been imposed.
