Section 23. Provision of relevant Code so far as not inconsistent to apply for purposes of this Act.

23. Provisions of 1[Code] so far as not inconsistent to apply for purposes of this Act.- The provisions of the 2[Code], shall save in so far as they are inconsistent with anything herein contained, apply for the purposes of the recovery of the special assessment leviable under this Act from the persons specified in the special assessment list, as though the special assessment were land revenue payable under the 3[Code]. 4[For the more efficient recovery of the special assessment, 5[(other than special assessment leviable under section 6B)] the village panchayats shall assist the revenue officers and ten per cent of the net proceeds of the recovery of the special assessment made in their respective jurisdiction, may be made over to the panchayats.]