Section 12(3) in Assam Land Revenue Re-Assessment Act, 1936
(3)It shall be the duty of the Settlement Officer, at the time of offering settlement, to endeavour to give effect to the concession mentioned in sub-section (1), and in case of ommission, it shall be opened to the settlement-holder to apply for it to the Settlement Officer within one year of the offer of settlement.[Provided that the concession mentioned in the sub-section (1) above shall not be available for any land which, in the opinion of the State Government had, immediately before the settlement, been held on concessional terms or settled or used for special cultivation.] [Vide Assam Act XIV of 1957.]
