Construction of water-course by Government and recovery of cost incurred

Notwithstanding the previous contained in Sections 12 and 13 of this Chapter if the State Government consider it expedient to construct the water-courses pertaining to any irrigation work, they may lay out, construct and maintain at the cost of Government in the first instance, the entire system of water-courses or a substantial section of it, and effect recovery of the cost so incurred from the owners and occupiers of the lands other than the tenants protected under the Orissa Tenant's Relief Act, 1955 (Orissa Act V of 1955) benefited thereby in the form of a general enhancement of the compulsory basic water-rate or water-cess or by the imposition of a special rate per acre in the manner prescribed: Provided that in consideration of special circumstances the State Government may decide to exempt the said owners and occupiers either wholly or partly from the said payments.