Section 24A(2) in Land Revenue Assessment Rules, 1929
(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.
