(c)in villages to which neither of clause (a) or (b) of this section applies, the cess shall be fixed on the old or kammal rate recorded in the books of the Collector, and if no such rate is recorded or if the rate so recorded is objected to by the holder or proprietor of the alienated village, the cess may be fixed as agreed upon by the Collector in agreement with the district panchayat which shall pass a special resolution to that effect and such holder or proprietor, or, failing agreement, by a rough survey and assessment to be made by the State Government the expense of such rough survey being borne half by the district panchayat and half by the holder or proprietor of such village.