Section 21
Remission Of Land Revenue In Case Of Non-yielding Of Crops Owing To Drought Or Other Natural Calamity
(1) If the 40 major crops are destroyed in any area in any year owing to drought or hailstone or grass hopper or flood or any other natural calamity, the Land Revenue Office may, if it deems it necessary to remit land revenue fully or partly, upon holding necessary inquiry, make a submission, along with its opinion, to Government of Nepal.
(2) If submission is made pursuant to Sub-section (1) or if Government of Nepal comes to know such situation in any manner,
41 ……………………… Government of Nepal shall remit such land revenue as may be deemed necessary