Amendment status not verified — confirm the current text below against the official source.
Levy and collection of drainage cess:- (1) There shall be levied and collected by the Government for a period of five years from the date of application of this Act, as a drainage cess on every land in the non-delta area for the purposes of this Act, a tax at such rate per hectare per annum not exceeding rupees fifty as the Government may by notification specify. (2) Nothing in sub-section (1) shall prevent the Government from levying and collecting at any time after the expiration of the period of five years mentioned in that sub-section the drainage cess or any arrears pertaining thereto which is leviable or collectable during the said period of five years. (3) The drainage Cess leviable under this section on any land shall be payable by the owner of such land.