(1) The State Government may levy a water cess on the occupiers of land, who use canal water for the purposes of irrigation at the rate to be determined by the State Government from time to time and such occupiers, as accept the water, shall pay for water cess accordingly. Such water cess shall be payable within such time and in such manner, as may be prescribed. The water cess so collected, shall be used by the State Government for maintenance and development of irrigation infrastructure.
(2) The rules herein before referred to may prescribe and determine what persons or classes of 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 water cess of tenants and of persons to whom tenants may have sublet their lands or of proprietors and of persons to whom proprietors may have let the lands held by them in cultivating occupancy.
29. Where a water-cess 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.
30. 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.
31. Except as otherwise provided, nothing in sections 30 applies to fines.
Water supplied to cantonments, towns, industry, bulk water supplier, commercial users etc.
Water supplied for irrigation.
Water cess by whom payable.
Certified dues recoverable as land revenue.
Fines not included in certified dues.
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 27, 2023 (PAUSA 6, 1945 SAKA) 65
PART VI CANAL NAVIGATION