1 [(1)The cess payable under sub-section (2) of section 23 shall be paid within a period of 60 days from the date of notification of the rate of cess by the Government By remitting the amount to the Village Officer having jurisdiction over the area.]
2 [ (2) The rules applicable to the collection and remittance of land tax and recovery of land tax incase of default in payment /or remittance shall, mutatis mutandis, apply to the collection and recovery of irrigation cess.]
13 Form of order.—An order directing the defaulting owner to execute the portion of work under sub-section (2) of section 31 of the Act shall be in Form No.9. The estimate of the work shall be prepared by the Irrigation Officer as per the approved Public Works Department data based on the current schedule of rates and contractor’s profit may be excluded for this purpose.