(3)On the [issue of an order under sub-section (1), the District Magistrate], may, after such inquiry as he deems necessary, determine the amount of the compensation which, in his opinion should be paid to any person or persons in respect of the loss or damage or death or grievous hurt aforesaid. The amount of compensation shall be a tax imposed under this section and shall be recovered in the manner prescribed in the succeeding sub-sections.
