Levy of project participation charges

The Government may at any time by notification levy a tax to be known as project participation charges on the owner, occupier or beneficiary of lands benefited by irrigation from irrigation projects constructed at the cost of the Government, in the manner and the proportion as may be prescribed.

Explanation I.—A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided such non-enjoyment is due solely to the action or inaction, on the part of the persons interested in such land.

Explanation II.—A land shall not be deemed to be benefited merely by reason of the execution of repairs of an irrigation work wholly or partly at the expense of the Government.