Section 9(b) in The Orissa Betterment Charges Rules, 1958
(b)wherever the water courses are constructed by the Government and the cost is recovered from the beneficiaries by imposition of a special rate per acre, such cost shall be included in the cost of making lands fit for advantageous irrigation, if the water courses (or field channels) and/or culverts are constructed at the cost of the cultivators, the total expenditure shall be ascertained for the block benefited and the average rate per acre fixed.
