(1) It shall be the duty of every person receiving a notice of demand for payment of development levy and user's levy to effect payment thereof within the date specified in the notice.
(2) If any person receiving a notice of demand neglects or fails to pay the amount due from him within the due date, he shall also be liable to pay interest at such rate not exceeding six per centum per annum, as may be fixed by the State Government from time to time, on the amount of levy due from him and for the period from the date of default to the date of full payment.
(3) Any payment of levy and interest under this Act shall be made to the Project Authority in such manner as may be specified by the Project Authority in the notice of demand and credited to the accounts of the State Government under the head to be notified by the State Government, and against every such payment the Project Authority shall issue a receipt in the prescribed form.
13. Notwithstanding anyting contained in this Act, the Project Authority may, under such circumstances, subject to such conditions and in accordance with such manner as may be prescribed, grant abatement or remission of the levy or interest, payable under this Act or extend the period within which such levy or interest thereon is to be paid.
14. All arrears of levy and the interest due thereon, payable to the State Government under this Act shall be recoverable as public demand under the Bengal Public Demands Recovery Act, 1913.
15. If any person has paid any amount under this Act which, in accordance with the decision of the appellate or revisional authority, or in the opinion of the Project Authority, was not payable by such person, the Project Authority shall, in the prescribed manner, refund the amount to such person.
Ben. Act III of
1913.
238 The West Bengal State Tubewell and Lift Irrigation Act, 1974.
XLVIII of 1974.]
(Chapter 1V.—Powers and duties of the Project Authority.— Sections 16-19.)
CHAPTER IV Powers and duties of the Project Authority