Liability when water runs to waste.

If water supplied through a water-course is wasted, the person through whose act or neglect water was wasted, or if such person after inquiry cannot be traced, the person or all the persons liable for the tax on water supplied through such water-course, shall be jointly or severally liable, as the case may be, for the payment of tax which shall be held payable in respect of the water in case it is wasted, under