31. Levy of annual Contribution.- (1) All landlords, intermediate tenure holders and tenants and all owners of lands benefited or protected by embankments included in a scheme under this Act shall pay to the Board an annual contribution which shall be levied and paid in such manner and at such rate and subject to such conditions, if any, as may be prescribed:
Provided that in the case of lands included in a scheme which consists of lands which are submerged with tidal waters and those which are not so submerged the contribution payable by the landlords, intermediate tenure holders and tenants of lands which are not submerged shall be so fixed as it shall be one half of the contribution payable by the landlords, intermediate tenure holders and tenants of lands which are submerged.(2)The decision of the Board on the question whether any land is benefited or protected by an embankment under this Act shall be conclusive evidence on such question.(3)Notwithstanding anything contained in sub-section (1), the Board may in such circumstances as may be prescribed, suspend or remit wholly or partially the payment of the annual contribution by such landlords, intermediate tenure holders, tenants or owners as it may specify in this behalf.(4)The contribution payable under this section shall, subject to the prior payment of the land revenue, if any, due to the State Government thereon be a first charge on such land or the interest in such land, as the case may be held by the person liable to pay such contribution.
