The grant of remission of lease rent to Lessees and Contractors shall be subject to the following restrictions and control namely:-
(a) Remission of lease rent shall be granted only in cases in which the Lessee or Contractor is prevented from carrying out his part of the lease or contract by reason on the occurrence of some extraordinary extrinsic cause which could not reasonably anticipated, for example, the compulsory closing, on account of the outbreak of an epidemic or the act of God like heavy flood or storm, of a market or the site or any workspot which has been leased out or where the work is to be carried out;
(b) The amount of remission of lease rent granted shall not exceed the proportionate amount payable under the lease or contract for the period for which the Lessee or Contractor was prevented from carrying out his part of the lease or contract on account of such extraordinary cause as referred to in clause
(a); and
(c) When the amount remitted exceeds five hundred rupees, the previous sanction of the Inspector shall be obtained.