27. Payment for materials taken.

  1. The Irrigation Officer shall, as early as possible, but in no case later than thirty days from the date on which the work or repair under section 26 was completed, pay to the person whose materials were taken for the said purpose, the cost of such materials calculated at a rate of 25% in excess of the prevailing market rate.
  2. If any dispute arises as to the prevailing market rate of any materials, such disputes shall be referred by the Irrigation Officer to the Collector, whose decision thereon shall be final.
  3. Where the cost of materials is not paid within the period specified in sub-section (1), it shall bear interest at the rate of 12% per annum.