Section 8(1) in The West Bengal Irrigation (Imposition of Water Rate) Act, 1974
(1)As soon as possible after a notification under section 6 imposing or revising a water rate in any notified area is published, the Canal Revenue Officer shall prepare and publish in the prescribed manner an assessment list containing the names of all persons who are liable to pay the water rate and the amount of such water rate payable for the kharif season, rabi season or summer season, as the case may be.
