Section 61(1) in Andhra Pradesh (Telangana Area) Land Revenue Rules of 1951
(1)If a patasthal source of irrigation is breached and the entire field remains fallow due to water not being available, the assessment for the year in which the source is breached shall be remitted under the head kami eksala . But if dry cultivation is done in such land in that year, dry assessment shall be levied and the remaining wet assessment shall be remitted. As from the second year until the water supply is restored, dry cultivation shall be compulsory in such land and dry assessment shall be levied irrespective of whether dry cultivation is actually done or not.
