GRANT OF LOANS AND ADVANCES TO AGRICULTURISTS. Ill 



three years, reckoned from the beginning of the harvest first reaped 

 after such reclamation was effected. 



26. When land assessed at unirrigated rates is improved by 



improvement by irrigation by means of a loan granted under the 



irrigation. ^ c ^ f-j ie i ncrease j u value derived from the 



improvement shall not be taken into account in revising the assessment 

 of land revenue on the land 



(a) if the irrigation is provided by the construction of a new 

 masonry well, until after the expiration of twenty 

 years, reckoned from the beginning of the harvest 

 first reaped after such improvement was effected ; 



(6) if the irrigation is provided by the construction of a 

 distributary from a canal, until after the expiration of 

 a period of five years, reckoned as in clause (a) of this 

 rule directed ; or, 



(c) if the irrigation is provided by any means other than those 

 hereinbefore in clauses (a) and (b) specified, until after 

 the expiration of a period of ten years, reckoned as in 

 clause (a) of this rule directed. 



27. (1) For the purpose of carrying out any irrigation work 

 Loans combined or protective work, such as a private tank or 

 with free grants. embankment- 



(a) which is likely either to lead ultimately to an increase in the 



land revenue, or to be necessary to secure the land 

 revenue already assessed, and 



(b) which is beyond the capacity of the people, to be benefited 



thereby, to carry out without assistance in money, 



loans may be granted to a landowner, sufficient to pay for a portion 

 of the cost of the work, a free grant being made of the remainder of 

 the cost, the proportion of the free grant to the total cost depending 

 on the property of the applicant and the marginal profit from the 

 work ; 



Provided that, without the sanction of the Board of Revenue, 

 which shall only be accorded in special cases, the maximum amount 

 of the free grant shall not exceed half the said total cost, or Us. 500, 

 whichever may be less : 



Provided also that the work be carried out to the satisfaction of 

 the Collector, 



