Section 25AH(2) in The Irrigation laws (Amendment) Act, 1964
(2)Where any holder of land has constructed a watercourse 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 under sub-section (1)."
