(2)The Village Panchayat or the Panchayat Union Council shall have power, subject to such restrictions and control as may be prescribed, to execute kudimaramat in respect of any irrigation source in the village and to levy such fee and on such basis for the purposes there of [as may be prescribed] [See Rules issued in G.O. Ms. No. 214, Rural Development (C4), dated 5th October, 1999 and published in Part III, S. 1(a), of the Tamil Nadu Government Gazette Extraordinary, dated 8th October, 1999.]:Provided that nothing contained in this section shall be deemed to relieve the village community or any of its members of its or his liability under the Tamil Nadu Compulsory Labour Act, 1858 (Central Act 1 of 1858), in respect of any irrigation source in the village in case the Village Panchayat makes default in executing the kudimaramat in respect of that irrigation source.