Section 19(a) in The United Provinces Minor Irrigation Works Act, 1920
(a)by the levy from the owners of land within the benefited area, whether such benefit takes the form of direct irrigation, percolation, submersion, improvement of the water-supply in wells or drainage of excessive water or otherwise, of a uniform rate or of differential rates imposed on such a land in accordance with rules made by the [State Government] [Substituted by A.O.1950.];
