Section 24(6) in Land Revenue Assessment Rules, 1929
(6)For irrigation works other than wells or tube-walls, such as dams, reservoirs, water-cuts, minor canals or canal distributaries, constructed or repaired at private expense or with the aid of a loan from Government, exemptions similar to those allowed for wells under sub-rules (1) and (2) shall be granted. The period of such exemptions shall be determined in each case by the Revenue-officer, but no exemption for a period exceeding 10 years shall be granted without the sanction of the Commissioner or exceeding 20 years without that of the Financial Commissioner.
