(1) As soon as possible after a notification under section 6 imposing or revising a water rate in any notified area is published, the Canal Revenue Officer shall prepare and publish in the prescribed manner an assessment list containing the names of all persons who are liable to pay the water rate and the amount of such water rate payable for the kharif season, rabi season or summer season, as the case may be.
(2) Any person on whom the water rate has been assessed under sub-section (1) may, within thirty days from the date of publication of such assessment list, prefer before the Canal Revenue Officer, in such manner as may be prescribed, an appeal against the inclusion of his names in the assessment list or against the amount assessed.
(3) The Canal Revenue Officer shall, after considering the objection, if any, publish in such manner as may be prescribed a final assessment list indicating the amount of water rate assessed.
(4) An assessment list as finally published under sub-section
(3) shall not be altered or modified except when the rate at which water rate is to be imposed in any notified area is revised under section 6:
West Ben. Act X of 1956.
226 The West Bengal Irrigation (Imposition of water rate) Act, 1974.
XLVI of 1974.]
(Chapter IL—Imposition and assessment of water rate.—Sections 9-12.)
Provided that the Canal Revenue Officer may, on his own motion or on application made to him in this behalf, make any correction in the assessment list by adding names of new assessees or the successors-ininterest of persons who were previously recorded as assesses and the provisions of sub-sections (1) to (4) shall apply mutatis mutandis to any such correction.
(5) An assessee shall be liable to pay up the water rate first time within three months from the date of publication of the final assessment list and thereafter within fifteen days from the date of commencement of the particular season for which such water rate is payable.
(6) An arrear of water rate shall bear interest at the rate of six per cent per annum.