Section 23 in Rules For Remission Suspension of Land Revenue in Andhra Area
23. Suspension of revenue.
(1)Any suspension of the collection of revenue must relate to a definite kist and must be sanctioned by the Board of Revenue ordinarily for a specified period which cannot, without sanction of Government, extend beyond the current fasli.(2)If the sanction of the Board cannot be obtained before the date on which the collection of a kist should commence, the Collector may, by a formal order, postpone the collection of the kist till a date which should be within the Fasli, and the action reported to the Bord.(3)As soon as an order, whether of the Collector or of the Board, directing the postponement of the collection of a kist has been made, it shall be promptly published for the information of the ryots of the villages or tracts concerned by beat of drum and other means.(4)If the period for which the collection of any kist has been postponed expires before definite orders as to the collection or remission of the kist have been received, the Collector should extend the period of suspension within the Fasli, immediately reporting his action to the Board.(5)In all cases in which postponements of kists extend beyond the financial year in which the kists are due, the Board should forward copies of its own order or that of the Collector, as the case may be, immediately to the Government in the Revenue and Finance Departments with information as to the financial effect of such postponement on the revised estimate for the financial year in which the kists are due, as well as the budget estimate for the financial year to which kists are postponed. Collectors should therefore invariably report to the Board the financial effect of their proposals whenever they recommend or sanction such postponements or suspensions of kists.(6)Suspension of revenue beyond the Fasli and remission of revenue can be sanctioned only by Government. If, therefore, in exceptional circumstances, the Collector considers that suspension beyond the fasli or remission of any kist, which has been suspended under this paragraph is absolutely necessary, he shall submit his recommendation to the Board sufficiently early so as to enable the Board and the Government to bestow their attention and pass orders before the sanctioned period of suspension has expired or before the end of Fasli.
