When any land not being land which any person is entitled to hold free from revenue as against the Government is held by a proprietor, whether himself a malguzar or not, who claims to hold it wholly or partially free from revenue as against the other malguzars of the mahal, the Settlement-officer shall decide whether the claimant is entitled to be exempted from paying the whole or any part of the revenue which would otherwise be payable in respect of such land, and, if he decides that the claimant is so entitled, shall also determine the conditions under which, and the term for which, the claimant is entitled to such exemption:
Provided that no decision under this section shall exempt any land from the payment of revenue, when the mahal in which such land is comprised is sold for arrears of revenue.
Chief Commissioner may make rules for disposal of such cases.--The Chief Commissioner may make rules for the guidance of Settlement-officers in dealing with cases under this section.