(1) The rates to be charged for canal water supplied for purposes or irrigation to the occupiers of land shall be determined in the manner prescribed and such occupiers as accept the water, shall pay for it accordingly. The rate so charged shall be called the “occupier’s rate” or “water rate”
(2) The State Government may prescribe what persons are to be deemed to be occupiers for the purposes of this section and may also determine the several liabilities, in respect of the payment of the occupier’s rate, of tenants and of persons to whom tenants may have sublet their lands or of proprietors.
32. In addition to the occupier’s rate, a rate to be called the “owner’s rate, may be imposed, in the manner prescribed on the owners of canals irrigated land in respect of the benefit which they derive from such irrigation.
33. The owner’s rate shall not exceed the sum which under the rules for the time being in force for the assessment of land holding tax might be assessed on such land.
34. Where a water-rate is charged on land held by several joint owners, it shall be payable by the manager or other person who receives the rents or profits of such land and may be deducted by him from such rents or profits before division, or may be recovered by him from the persons liable to such rate in the manner customary for the recovery of other charges on such rents or profits.
35. Any sum lawfully due under this part, and certified by the Divisional Canal Officer to be so due, which remains unpaid after the day on which it becomes due, shall be recoverable from the person liable for the same as arrears of land revenue.