When the repairs and maintenance charges of the Drainage Scheme are capitalized under clause 4, Section 48, the cost of establishment to be retained for realizing the drainage dues after the date of capitalization should also be capitalized for the number of years required for the collection work, and the present value of the capitalized amount should be added to the capitalized debt for apportionment, and interest at 5 per cent as prescribed in the law is to be charged on the total amount from the date or capitalization.
