law: Land Improvement Loans Act, 1883
  11.Exemption of
  
  improvements from assessment to land-revenue :-
  When land is improved
  
  with the aid of a loan granted under this Act, the increase in value derived
  
  from the improvement shall not be taken into account in revising the assessment
  
  of land-revenue on the land:
  Provided as follows---
  (1) where the
  
  improvement consists of the reclamation of waste-land or of the irrigation of
  
  land assessed at unirrigated rates, the increase may
  
  be so taken into account after the expiration of such period as may be fixed by
  
  rules to be framed by the State Government {The words "with the approval
  
  of the G.G.in C." rep.be 
  
  Act 8 of 1906, s.5.}
  (2) nothing in this
  
  section shall entitle any person to call in question any assessment of
  
  land-revenue otherwise than as it might have been called in question if this
  
  Act had not been passed.
  {S.12  ins.by Act 4 of 1914, s.2 and Sch .,
  
   Pt.I.The original s.12 had been rep.by 
  
  Act 16 of 1908.The application of this section has been barred in  U.P.by the U.P.Board of Revenue
  
  Act, 1922 (U.P.12 of 1922).} [12.Certain powers of State Government to be
  
  exercisable by Board of Revenue or Financial Commissioner :- The powers
  
  conferred on a State Government by sections 4(1), 5 (1) and 10 may, in a State
  
  for which there is a Board of Revenue or a Financial Commissioner, be exercised
  
  in the like manner and subject to the like conditions by such Board or
  
  Financial Commissioner, as the case may be:
  Provided that rules made by a
  
  Board of Revenue or Financial Commissioner shall be subject to the control of
  
  the State Government.]