Chapter VII MAINTENANCE OF IRRIGATION WORKS

43. Power to take over irrigation works for maintenance by Government. If the State Government considers that in the interest of the proper irrigation of lands under any irrigation work maintained by any person or body of persons, the work of maintenance in a fit state of repair of such irrigation work should be undertaken by the State Government, and the cost of such maintenance or any part thereof recovered from the holders of lands benefited by such irrigation work, the State Government may, by

(1) The State Government shall levy a maintenance cess at rupees four per acre per annum on all lands in the area benefited by any irrigation work maintained by the State Government, the Tungabhadra Board or a Zilla Panchayat or a Taluk Panchayat or other authority: Provided that where water is not made available for the use of any land benefited by an irrigation work for a period of not less than two consecutive years, the maintenance cess shall not be payable in respect of such land during the said period: Provided further that where the maintenance cess has been paid for any year in respect of which such cess is not payable under the preceding proviso the amount so paid shall be refunded or adjusted towards the liability to pay the cess in respect of any later year in which water is made available for the use of such land: Provided also that no maintenance cess shall be levied and collected under this sub-section in respect of any land in the area benefited by any irrigation work maintained by a Water Users Society or Water Users Association. (2) On and from the date of levy of the maintenance cess under sub-section (1), the irrigation cess, if any, levied as a separate charge on the lands liable to pay maintenance cess shall cease to be levied. (3) The maintenance cess shall be a tax on the land in respect of which it is payable, and the provisions of the Karnataka Land Revenue Act, 1964 (Karnataka Act 12 of 1964) and the rules thereunder shall apply to the payment and recovery of the maintenance cess as they apply to the payment and recovery of the land revenue due upon the land in respect of which the maintenance cess is payable.

45. Payment to Tungabhadra Board, etc. Where under any law for the time being in force the duty of maintenance of any irrigation work devolves on the Tungabhadra Board, a Zilla Panchayat or a Taluk Panchayat or other authority, an amount equal to the amount collected as maintenance cess on lands benefited by such irrigation work during every year shall be paid to the Tungabhadra Board, the Zilla Panchayat or a Taluk Panchayat or other authority concerned, in such manner as may be prescribed.