(2)For collection, the calculation of the total amount due to each irrigation panchayat shall be made separately for each Kist at the rate of three paise per rupee for the first Rs. 1,000 of canal revenue collected by the panchayat and two paise per rupee for all sums in excess of this amount if any canal revenue collected by an irrigation panchayat is subsequently refunded, no recovery of commission shall be made from the irrigation panchayat.