In the case of construction of new works, such as tanks, lakes, etc., taxes (on the lands below such tanks) shall be remitted for five years (panchavárshikah parihárah). For repairing neglected or ruined works of similar nature, taxes shall be remitted for four years. For improving or extending water-works, taxes shall be remitted for three years. In the case of acquiring such newly started works by mortgage or purchase, taxes on the lands below such works shall be remitted for two years. If uncultivated tracts are acquired (for cultivation) by mortgage, purchase or in any other way, remission of taxes shall be for two years. Out of crops grown by irrigation by means of wind power or bullocks (vátapravartimanandinibandháyatana) or below tanks, in fields, parks, flower gardens, or in any other way, so much of the produce as would not entail hardship on the cultivators may be given to the Government. Persons who cultivate the lands below tanks, etc., of others at a stipulated price (prakraya), or for annual rent (avakraya), or for certain number of shares of the crops grown (bhága) or persons who are permitted to enjoy such lands free of rent of any kind, shall keep the tanks, etc., in good repair; otherwise they shall be punished with a fine of double the loss.