Section 144A(1) in The Maharashtra Village Panchayats Act, 1959
(1)Where a Panchayat makes a default in taking over any rural drinking water schemes within the specified period, which it is its duty to take over under sub-section (1) of section 45, or makes a default in maintaining such schemes properly, the State Government may, without prejudice to any action may be taken against such Panchayat under any other provisions of this Act, arrange for the operation and maintenance of such schemes through the Zilla Parishad. It shall then be competent for the Zilla Parishad to levy a general water tax and a special water tax within the limits of such Panchayat, and the provisions of sections 157, 163 and 164, of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 shall mutatis mutandis, apply to the levy and collection of such taxes.