Any irrigation district heretofore organized or hereafter to be organized under Chapter 20, Session Laws of New Mexico 1919, or any act supplementary thereto or amendatory thereof, may provide for the purchase, acquisition, construction, operation, lease and control of plants for the generation, distribution, sale and lease of electrical energy, including sale to municipalities, corporations, public utility districts or individuals, of electrical power so generated within or without the district; and any such district may use, incidentally in the generation of power, water heretofore appropriated for irrigation purposes by or on behalf of such district or any other district or districts cooperating in the construction, operation and maintenance of irrigation projects or power plants, or both; and subject to the conditions in this section contained, may make special appropriations of water for power purposes, as now authorized by law; provided, however, that any use of water for generating such electrical power or energy at any given time of the year, which use is in excess of the water already appropriated for irrigation purposes by such district, or any other agency in its behalf, at said period of the year, shall be subject to all prior existing appropriations; and the officers, agents and employees of such district shall have the same power, duties and liabilities respecting such power and the construction, repair, maintenance, management and control thereof as they now have, or may hereafter have respecting such irrigation and drainage works. Chapter 20, Session Laws of the state of New Mexico, 1919, shall be so construed, applied and enforced as to apply to such power as well as to such irrigation and drainage works. The board of directors of any irrigation district organized under and by virtue of said act, and all its officers, agents and employees shall do all necessary and proper acts for the construction, repair, maintenance and management of such electrical power works.