Statement

(1) In the case of any work under a scheme, wholly carried out before the commencement of this Act, the Executing Officer shall prepare a statement giving for any specified area the following particulars : -

(a) (i) the work done; (ii) the cost thereof; (iii) the total amount to be recovered from the owners; (iv) the general rate per hectare or per rupee of assessment per annum at which such amount is to be recovered from the owners; (v) the period within such amount is to be recovered; (vi) the work which, in his opinion, shall be maintained and repaired individually or jointly and the names of such person or persons;

(b) it in the case of any survey number or subdivision of a survey number the owner is not liable to maintain or repair works therein, or if the cost is to be recovered from an owner at a rate other than the general rate, a list of such survey numbers or subdivisions and the rate at which the cost is to here covered from the owner of such survey numbers or sub-divisions;

(c) a map showing the work carried out in the village;

(d) such other matters as may be prescribed.

(2) When the statement is prepared under this section any rights and liabilities shown therein shall be entered in the Record of Rights or where there is no Record of Rights, in the prescribed village record and in the village accounts in such manner as the Administrator may prescribe and shall thereupon form part of such Record of Rights or as the case may be, of such Village record and of the village accounts.