Section 47(1)(xv) in The West Bengal Panchayat Act, 1973
(xv)[ fees on registration for Words substituted for the [shallow or deep tube-wells] [Clauses (xi), (xii), (xiv) and (xv) inserted by W.B. Act 18 of 1994.] fitted with motor driven pump sets and installed for irrigation for commercial purposes, subject to such terms and conditions as may be prescribed.]