Section 147(1) in The Punjab Land Revenue Act, 1887
(1)The [State Government] [Substituted for the words 'Provincial Government' by the Adaptation of Laws Order, 1950.] may [-] [The words 'with the previous sanction of the Governor-General in Council' were omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.] authorise the remission of land-revenue in whole or in part in consideration of the person liable therefor undertaking to render in lieu thereof such public service as may be specified in an agreement to be approved by the [State Government] [Substituted for the words 'Provincial Government' by the Adaptation of Laws Order, 1950.] and executed by that person.