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The liability for payment of levy under this Act shall be on the owners or occupiers of lands included in a notified area: 236 The West Bengal State Tubewell and Lift Irrigation Act, 1974. XLVIII of 1974.] (Chapter III—Assessment and collection of levy.—Sections 8-1 I.) West Ben. Act X of 1956. Provided that where any such land is cultivated by a bargadar as defined in clause (2) of section 2 of the West Bengal Land Reforms Act, 1955 and that bargadar applies for supply of water to a particular plot or plots of land, he shall be treated as an occupier of the plot or plots and shall be liable to pay the user's levy, provided that he shall be entitled to recover from the owner half of the amount so paid by him.