Levy of maintenance cess.

(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.