If any water rate (Canal Revenue) or any part there of is not paid within

If any water rate (Canal Revenue) or any part there of is not paid within one month of the prescribed date the Canal Deputy Collector may impose penalty on such defaulter at the following rates, namely :- (i) Where payment is made within one year from the due date - 10 percent of the amount not so paid. (ii) Where payment is made after one year or more from the due date - 13 percent of the amount not so paid.