Levy and collection of drainage cess

(1) There shall be levied and collected by the Government, for a period of ten years from the date of commencement of this Act, as a drainage cess, on every land in the delta area comprised within a division specified in column (2) of the Schedule, for the purpose of this Act in that division, a tax at such rate per acre per annum, not exceeding the rate specified in the corresponding entry in column (3) thereof, as the Government may, by notification, specify in respect of that division. (2) Nothing in sub-section (1) shall prevent the Government from levying and collection at any time after the expiration of the period of ten years mentioned in that sub-section, the drainage cess or any arrears pertaining thereto, which is leviable or collectable during the said period of ten years. (3) The drainage cess leviable under this section on any land shall be payable by the owner of such land.