(1) All sums of money held payable for the compensation assessed shall become due after six months from the final award.
(2) Simple interest at the rate of six percent per annum shall be paid on the sum remaining unpaid after the period except when the amount of compensation could not be paid by reason of neglect or refusal of the applicant to apply for or receive the same.
PART V.
WATER-TAX.
30. Tax shall be recovered on water supplied for irrigation or for any other purpose at such rates as shall from time to time be prescribed by the Government.
31. If water supplied through a water-course be un-lawfully used, the person by whose act or neglect such use has occurred, or if such person cannot be identified, the person or all the persons on whose land water has flowed and such land is benefited therefrom, or the person or all the persons chargeable in respect of the water supplied through such water-course shall be liable, severally or jointly, as the case may be, for the payment of tax which may be prescribed for such use under the rules.
32. If water supplied through a water-course is wasted, the person through whose act or neglect water was wasted, or if such person after inquiry cannot be traced, the person or all the persons liable for the tax on water supplied through such water-course, shall be jointly or severally liable, as the case may be, for the payment of tax which shall be held payable in respect of the water in case it is wasted, under Compensation when due.
Determination of rate of Water Tax.
Liability when water is unlawfully used and occasional tax.
Liability when water runs to waste.
12 [Act No.XXIV of 1357 F.]
the rules. The Irrigation officer shall decide all questions pertaining to this section and section 31.
33. All taxes charged when water is unlawfully used or wasted shall be recoverable as an arrear of land revenue in addition to the penalty imposed on account of such use or waste.
34. 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.