Exemption of water-rate and compulsory basic water-rate in full or in part

(1) The Sate Government may, direct exemption and recovery of the water-rates and cess recoverable under this Act in the prescribed proportion and manner every year as will appear to them fair and equitable. (2) The Sate Government may, by order and subject to such terms and conditions as may be specified therein, delegate their powers under sub-S. (1) to the Sub-divisional Officer to be exercised by him in relation to the local area within his jurisdiction. provided that no order shall be made in exercise of the power so delegated without the prior approval of – (i) Where the amount of water-rate or cess involved in any case exceeds five hundred rupees, but does not exceed one thousand rupees, the Collector of the district having jurisdiction;and (ii) Where such amount exceeds one thousand rupees, the Commissioner having jurisdiction.