.....of determining and administering cess The cess shall be determined and administered in such manner as may be prescribed by rules made under this Act. SECTION 5: Payment and recovery of the cess The cess shall, on demand, be payable by the registered holder or any of the joint registered holders, as the case may be, and if not paid, may be recovered from such holder or any of such holders as if it were an arrear of land revenue. SECTION 6: Cancellation of the cess The Provincial Government may at any time cancel the levy of the cess or reduce the rate at which it is being levied, and shall do so, whenever the registered holders of not less than two-thirds of the lands served by such work so desire. In the latter case, the cancellation Substituted by the Adaptation Order of 1950. or reduction shall take effect on such date as the State Government may direct, not being later than the commencement of the revenue year next succeeding. SECTION 7: District Collector to determine certain questions If any question arises as to whether any land is or is not served by an irrigation or drainage work it shall be referred to the District Collector whose decision shall be final. .....
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