(1) The water tax payable under this Act, by each owner in respect of his lands under the commandable ayacut of the Government source of irrigation in every village shall ordinarily be determined for the fasli year for which water tax shall be leviable and assessed by the Mandal Revenue Officer in accordance with the provisions of section 3.
(2) As soon as may be, after the publication of the notification under section 4, the Mandal Revenue Officer shall, subject to such general or special orders as may be issued by the Government in this behalf, cause a list to be prepared and published in such manner as may be prescribed, containing the names of the owners in every village within his jurisdiction and the extent of lands held by him under the commandable ayacut of the Government source of irrigation and the water tax payable thereon.
(3) The list prepared under sub-section (2) shall be published at such place and in such manner as may be prescribed and on such publication, every owner who is liable to pay the water tax under this Act shall be deemed to have, had notice of such tax.
(4) Any person interested in and objecting to the water tax specified in the list published under sub-section 3 may make an application in writing to the Mandal Revenue Officer within thirty days from the date of publication of the said list. The Mandal Revenue Officer shall consider the objections, if any which may be received from any person with respect to the list on or before the period specified therein and pass such other order thereon as he thinks fit and serve the same on the person concerned. Every such order shall, subject to the provisions of sections 6 and 9, be final.
(5) If no objection is received under sub-section (4) within the period specified, the water tax specified in the list published under sub-section (3) shall, subject to the provisions of sections 6 and 9, be final.