(1) Whenever in the opinion of the State Government any area has been developed or is likely to be developed by reason of being within the command area of an irrigation project, the State Government may, by notification in the prescribed form, declare its Preliminary notification declaring intention to impose development levy.
235 The West Bengal State Tabewell and Lift Irrigation Act, 1974.
[West Ben. Act Declaration of a notified area.
Revision of notified area.
Delegation.
Liability for payment of levy.
(Chapter II—Imposition of development levy in notified areas.— Sections, 4-6.—Chapter III—Assessment and collection of levy.— Section 7.)
intention to impose a development levy for that area at such rate as may be specified in such notification payable by the persons referred to in clause (g) of section 2.
(2) A notification under sub-section (1) shall be published in the Official Gazette, and shall state the following additional particulars, namely:—
(a) a full description of the irrigation project and its command area or such part of the command area in respect of which the development levy is to be imposed;
(b) the date with effect from which imposition of the development levy and user's levy is proposed to be effective; and
(c) the date within which objection, any, to the intended imposition should be filed.
4. On the expiry of the period referred to in clause (c) of subsection (2) of section 3 and after considering objections or suggestions, if any, the State Government shall by notification in the Official Gazette and also in such other manner as may be prescribed, either wholly withdraw or confirm its previous declaration under section 3, or make a revised declaration in the prescribed form specifying therein the revisions made, and, on such confirmation or issue of a revised declaration, the whole of the area mentioned in the declaration so confirmed, or such part thereof as may be mentioned in the revised declaration, as the case may be, shall, with effect from the date specified in the notification, be deemed to be a notified area for the purpose of this Act.
5. The State Government may, so far as may be in the manner hereinbefore provided, from time to time include in or exclude from any notified area, any area which, in the opinion of the State Government, has benefited or has not benefited, as the case may be, from the improvement work.
6. The State Government may, subject to such conditions as the State Government may deem fit to impose, delegate all or any of its functions under this Chapter to the Chief Engineer.
CHAPTER III Assessment and collection of levy
7. The liability for payment of levy under this Act shall be on the owners or occupiers of lands included in a notified area:
236 The West Bengal State Tubewell and Lift Irrigation Act, 1974.
XLVIII of 1974.]
(Chapter III—Assessment and collection of levy.—Sections 8-1 I.)
West Ben. Act X of 1956.
Provided that where any such land is cultivated by a bargadar as defined in clause (2) of section 2 of the West Bengal Land Reforms Act, 1955 and that bargadar applies for supply of water to a particular plot or plots of land, he shall be treated as an occupier of the plot or plots and shall be liable to pay the user's levy, provided that he shall be entitled to recover from the owner half of the amount so paid by him.
8. The Project Authority shall, from time to time, prepare and publish in the prescribed form and manner fora notified area or any part thereof a statement showing—
(i) the name of every person who is liable to pay development levy or user's levy or both in respect of any land in such area or part, and
(ii) the amount of development levy or user's levy or both to be paid by each such person annually or otherwise, in respect of such land.
9. The Project Authority shall serve a notice of demand in the prescribed form and manner and containing the prescribed particulars on every person whose name appears in the statement published under section 8 requiring him to pay the levy by such date or dates as may be specified in the notice.