Section 47. - Remissions of canal revenue under an irrigation agreement or in submerged area shall, on application by the Panchayat on behalf of the occupier of the compulsorily assessed area land concerned in Form 13 and subject to such inspection and inquiry as may be prescribed by the State Government, be granted by the executive Engineer in the following scale:-(a)Half remission in Khasra numbers in which the crop is less than 50% and more than 33% wet crop.(b)Full remission in Khasra numbers in which the 33% wet crop or less :Provided that when a khasra number exceeds five acres in area, the Executive Engineer may subdivide it into plots not exceeding five acres and such plots shall be regarded as khasra numbers for purposes of remission.
