Section 86N in The Bihar and Orissa Local Self-Government Act, 1885
86N. Power of District Board to establish irrigation works and levy fees.
- It shall be lawful for the District Board, with the sanction of the State Government to incur expenditure on such local irrigation works or the construction, acquisition or maintenance of such embankment, reservoir, water-channel or well within the district as may appear to it be necessary and desirable for providing irrigation facilities to the people of the district and recover, with the like sanction from the owners of land within the benefited area, whether such benefit takes the form of direct irrigation, percolation, or improvement of the water-supply in wells or drainage of excessive water or otherwise, a uniform rate or of differential rates imposed on such land at a meeting of the District Board held every year before the commencement of the financial year for which such rate is imposed.D(III)-Taxation of Carts and Carriages
