Section 6(1) in Andhra Pradesh Land Encroachment Rules, 1976
(1)Remission of land revenue shall not ordinarily be granted except when the land is left waste or the crop is lost for one or more of the following reasons namely,-(a)lack of adequate supply of water from the Government source of irrigation ;(b)extensive damage to crop due to pests or pestilence ;(c)Submersion of land on account of exercise water or inundation rendering the cultivation of the land impossible;(d)any other reason beyond the control of ryot like act of State or of God :Provided that the failure of crop is not on account of any act or neglect of the person who is in unauthorised occupation of Government land.Explanation:- For purposes of this rule the decision of the Tahsildar whether or not there is any neglect on the part of such person shall be final subject to the revision of the Revenue Divisional Officer or Jamabandi Officer.
