110.
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| (1) A Fund to be called the Irrigation Fines Fund (hereafter in this section referred to as the " Fund ") is hereby established. | | |
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| (2) There shall be paid into the Fund all fines and penalties imposed under this Part and all expenses recovered under section 66. | | |
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| (3) There shall be paid out of the Fund such sums of money as the Secretary to the Ministry may consider necessary-
| | | (a) to repair any damage caused to any irrigation structure; |
| (b) to pay compensation in respect of any loss incurred by an allottee, or a tenant cultivator or an owner cultivator; |
| (c) to meet the expenses incurred in assessing the damage referred to in paragraph (a) or the compensation referred to in paragraph (b). |
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| (4) The Secretary to the Ministry shall be responsible for the administration of the Fund. | | |
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| (5) The accounts of the Fund shall be audited by the Auditor-General in accordance with Article 154 of the Constitution. | | |
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| (6) The financial year of the Fund shall be the calendar year.'. | | |
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