(3)No requisitioned property shall be acquired under the section except in the following circumstances, namely :(a)where any canals, water-courses or other works connected with such tank have during the period of requisition been constructed wholly or partly at the expenses of the State Government and the State Government decides that the value of, or the right to use, such canals, water-courses or words should be preserved or secured for the purposes of the State Government or the owner declines to reimburse the State Government the expenditure incurred on the construction of such canals, water- courses or works or any improvement made to the tank; or (b) where the cost of restoring the property to its condition at the time of its requisition would, in the determination of the State Government, be excessive, having regard to the value of the property at that time, and the owner declines to accept the release from requisition of the property without payment of further compensation from the State Government.
