17. On the completion of any work executed under this Act, the Engineer shall forthwith submit to the Collector a report accompanied by-(a) a statement of the items of the cost of the work referred to in sub-clauses (a), (b) and (d) of clause (2) of section 2; and(b) a copy of the map prepared in the prescribed manner of the local area benefited by the improvement.

18.(1) On receipt of the report and other documents required by section 17, the Collector shall-(i) prepare a statement showing the total cost of the work; (ii) distribute the said cost between-(a) the applicant,(b) the Government,(c) the local authorities concerned, and (d) the landlords and tenants collectively of the local area, in the manner determined under section 8 or 10, and (iii) apportion the share of such cost recoverable from the landlords or tenants, or both, or different classes thereof, according to such rates as may be determined in the prescribed manner, having regard, so far as practicable, to the degree of benefit derived, or estimated to be derived by the different areas and classes affected by the scheme. (2) The Collector shall publish in the prescribed manner the statement and the particulars referred to in sub-section (1), and a copy of the map submitted under clause (b) of section 17, after such revision as he may deem necessary, and shall send an abstract of the statement and particulars to each local authority concerned. (3) Any person interested may appeal to the Commissioner within thirty days of such publication against the order of apportionment under clause (iii) of sub-section (1), and the decision of the Commissioner thereon shall be final.

19. The Collector shall then determine the amount recoverable form each landlord or tenant and enter such amount in a detailed statement.

20.(1) On completion of the detailed statement referred to in section 19, the Collector shall publish a copy of the same in the prescribed manner. (2) Any landlord, or tenant within the local area may, if he objects to the amount apportioned against him, appeal to the Commissioner within sixty days of the publication of the said statement on one or more of the following grounds, namely:-(a) that he will not be benefited by the improvement, or (b) that there has been material error in regard to the degree of benefit derived, or estimated to be derived, from the improvement, or(c) that he holds no land or premises, or has no interest in the land or premises in the local area. (3) The order of the Commissioner on any appeal under sub-section (2) shall be final. (4) The Collector may, on application or on his own motion, at any time, correct any mistakes in the calculation of the amount apportioned against any landlord or tenant.

21. After the disposal of appeals, if any, under section 20, sub-section (2), the Collector shall confirm the statement, with modifications, if any, and shall proceed in the prescribed manner to recover from the local authority, person, landlord or tenant concerned, the amount of the cost due from them.

22. All arrears shall be recoverable in the prescribed manner as if they were arrears of land-revenue.