Amendment status not verified — confirm the current text below against the official source.
If it shall appear to the Irrigation officer that any cultivated land within two hundred yards of any irrigation work received, by percolation or leakage from such irrigation work, any such advantage which would be received in case of direct supply of water or that any cultivated land, wherever situate, is supplied with water by surface flow or by a well sunk within fifty yards of any irrigation work from a percolation or leakage in the said irrigation work, he shall report it to the Collector. The Collector shall charge on such land a tax not exceeding that which would ordinarily have been charged when water is directly supplied to land similarly cultivated. In assessing such tax, the Collector shall subject to rules under this Act, take into consideration the expenditure necessarily incurred in carrying such water to the land. Explanation:— For the purposes of this Act, land charged with tax under this section shall be deemed to be land irrigated from an irrigation work. PART VI. SUPPLYING LABOUR FOR EMERGENCY WORKS OF CANALS.