Preparation of List of Owners and Assessment of Tax

(1) The District Collector shall for the purpose of determining the number of owners cause a list to be prepared of such owners in such manner as may be prescribed. (2) The list shall contain the names of every owner of the command area and extent and category of irrigation and also every owner who proposes to use the water from the irrigation channel notified under section 4(2) and the amount of tax payable by him for every fasli year. (3) A list prepared under sub-section (2) shall be published at such place and in such manner as may be prescribed and on such publication every owner who is liable to pay tax under this Act, shall be deemed to have notice of such tax. (4) Any person interested in objecting the water tax assessed and specified in the list published under sub-section (3) may make an application in writing to the District Collector within thirty days from the date of publication of the list. (5) The District Collector, as soon as may be, after the receipt of the application under sub-section (4) and in any case not later than fifteen days from the date of receipt, shall consider the application, hear the applicant in person and pass such order thereon as he thinks fit which shall, subject to the provision of section 6 be final. (6) If no objection is received under sub-section (4) within the specified period the water tax specified in the list published under sub-section (3) shall subject to the provisions of section 5, be final.