Collection and credit of local cess on water rate.

1. (1) Subject to the provisions of sub-section (2), the local cess leviable on water-rate under section 146 in respect of lands shall be paid by the State Government 2[or any Irrigation Development Corporation, from the date of establishment of the concerned Irrigation Development Corporation] to the Zilla Parishad within the jurisdiction of

which the lands are situated, after deducting such proportion thereof as cost of the collection, as the

Government may prescribe by rules.

1. (2) The local cess leviable on water-rate under section 146 in respect of lands which are included within the area of any Municipal Corporation, Municipality or Cantonment authority shall be paid by the State Government 3[or any Irrigation Development Corporation, from the date of establishment of the concerned Irrigation Development Corporation] to the Municipal Corporation, Municipality or Cantonment authority concerned after deducting the cost mentioned in sub-section (1).
2. (3) Any dispute in respect of any matter under this section between a Zilla Parishad and any other local authority, shall be decided by the State Government: