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(1) Where there has been a failure of any commercial crop 1[or as the case may be, any irrigated crop] in any year then subject to any rules made by the State Government in this behalf, the Assessing Officer may, on receipt of an application from the person liable to pay the assessment. order such remission of special assessment as he may consider fit in the circumstances of the case. (2) Any person aggrieved by an order of the Assessing Officer may, within sixty days from the date of the order, prefer an appeal to the Collector. (3) Before rejecting any application for remission under this section, the Assessing Officer or the Collector shall record his reasons for such rejection.
<span style="margin-left:15px;"></span>(<i>1</i>) Where there has been a failure of any commercial crop <sup>1</sup>[or as the case may be, any irrigated crop] in any year then subject to any rules made by the State Government in this behalf, the Assessing Officer may, on receipt of an application from the person liable to pay the assessment. order such remission of special assessment as he may consider fit in the circumstances of the case. <br> <span style="margin-left:15px;"></span>(<i>2</i>) Any person aggrieved by an order of the Assessing Officer may, within sixty days from the date of the order, prefer an appeal to the Collector. <br> <span style="margin-left:15px;"></span>(<i>3</i>) Before rejecting any application for remission under this section, the Assessing Officer or the Collector shall record his reasons for such rejection. <br>