28. Commissioners upon expiry of three years from completion report to classify lands benefited by the works, distinguishing between improved lands and reclaimed land.
(1)The officer-in-charge of the works shall, as soon as they have been completed certify such completion to the Commissioners;and the Commissioners shall, upon the expiry of three years from such completion being so certified to them, proceed to classify all the lands benefited by the works according to the degree of benefit conferred; and in such classification they shall distinguish the improved lands from the reclaimed lands.It shall be lawful for the Commissioners at anytime during such three years to make such inspections of the lands, and such surveys thereof, and otherwise to collect such information, as shall in their opinion conduce to the making of such classification and of the apportionment hereinafter mentioned.(2)Cost of construction with interest, to be apportioned upon the improved lands and reclaimed lands. Amount payable for the improved lands not to exceed value of improvement. - The Commissioners shall, after making such classification, proceed further to apportion the total cost of construction, together with [interest] [Substituted by Section 4 of Bengal Act 2 of 1902 for 'the interest' mentioned in Section 26.] upon the improved lands and reclaimed lands, and shall draw up a statement showing the amount payable to the Collector by each landholder-(a)in respect of his improved lands, if any, and(b)in respect of his reclaimed lands, if any.In making this apportionment the Commissioners shall, as far as may be possible, make payable in respect of each plot or field of improved land a sum not exceeding the amount of the increased capitalized value which, in the opinion of the Commissioners, has been conferred on such land by the works.
