21. (1) As soon as any scheme has been carried out by a Board or at a latter date, the Board may arrange by a written agreement with a local authority or other agency within whose jurisdiction any particular area covered by the scheme lies to take over and maintain any of the works and services in that area and, if the Board fails to obtain the assent of such local authority or other agency, it may refer the matter to the Government, and the Government may give such directions to the local authority or the other agency as it may deem fit. (2) The Government shall have the power to direct a Board to hand over any scheme to any agency of the Government or a local authority: Provided that the Government shall not direct the Power Board to hand over any power scheme carried out by that Board. (3) Where any scheme has been transferred under clause (2), the Board concerned shall be entitled to receive credit to the extent of the audited expenditure incurred by it on that scheme.