A copy of the list, after it has been approved by the Sub-Divisional Officer, shall be furnished to the Irrigation Panchayat and it shall be amended annually under arrangements made by the Sub-Divisional Officer.

The Sarpanch of the Irrigation Panchayat shall maintain a record of the labour employed, the person by whom it is furnished, and the time during which it works. If a complaint is made of default to render assistance by any permanent holder or occupier who is liable to do so, the entries in this regard shall be taken into account by Executive Engineer in assessing the sum that such permanent holder or occupier shall be required to pay under section 73(c). Any money so recovered in excess of the sum expended by the Executive Engineer on the repair of the water course shall be credited to the Irrigation Panchayat fund.