Section 147. Substitution of service for payment of land-revenue.

(1) The Local Government may, with the previous sanction of the Governor General in Council, authorize the remission of land-revenue in whole or in part in consideration of the person liable therefor undertaking to render in lieu thereof such public service as may be specified in an agreement to be approved by the Local Government and executed by that person. (2) The Local Government may, with the like sanction, cancel any remission authorized, and agreement made, under sub-section (1). (3) If a landowner bound by an agreement under that sub-section to render public service in lieu of paying land-revenue fails, to render the service to the satisfaction of the collector, the collector may determine the portion of the land-revenue remitted which is represented by the service in respect of which the landowner is in default, and, with the previous sanction of the financial Commissioner, recover that portion as if it were an arrear of land-revenue due in respect of the land for the land-revenue whereof the service was substituted