Procedure for assessment

(1) The assessment of water drawn by the user for electricity generation and computation of water tax there of, shall be carried out by the Commission. (2) The user shall pay the water Tax as assessed under sub-section (1) within such time as may be specified by the Commission. (3) If any user fails to pay Water Tax due on him, penalty shall be imposed on the user as determined by the Commission. The User has to pay Water Tax along with penalty within extended time as may be specified by the Commission. If the user again fails to pay Water Tax along with penalty within the extended time, the dues shall be recovered as arrears of land revenue.