Section 40(2) in The Maharashtra Irrigation Act, 1976
(2)Where any holder or occupier of land has constructed a field-channel at his own cost or made available any part of his land for its construction, the authorised Canal Officer shall determine the value of the construction, or as the case may be, the value of the land so made available, and the value so determined shall be deducted from the cost payable by the holder or occupier under sub-section (1).
