(5)(a)If a water-tax is imposed in the local area the cost of carrying out the works specified in the notice issued under sub-section (2), whether such works are executed by the authority or person specified therein or under sub-section (4) by the officer issuing the notice, shall be borne by the local authority concerned.(b)If no water-tax is imposed in the local area, such cost shall be borne by the inhabitants of the local area who, on inquiry, are found to benefited by the works or shall be shared between such inhabitants and the local authority concerned in such proportions as may be determined by the Government.Explanation :- For the purpose of this sub-section, "water-tax" means,-(a)a tax levied under Section 25; or(b)a water rate or drainage-tax lawfully levied by a local authority.
