Levy of betterment charges

(1) There shall be levied a tax called betterment charges in accordance with the provisions of this Chapter from the owner, occupier or beneficiary who is benefited by the construction, expansion, improvement or alteration of any irrigation work by the Government. Explanation 1.—A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided such non-enjoyment is due solely to the action or inaction on the part of the persons interested in such land. Explanation 2.—A land shall not be deemed to be benefited merely by reason of the execution of repairs of an irrigation work wholly or partly at the expense of the Government. (2) For the purpose of levy of betterment charge the Divisional Canal Officer shall by notification, specify the dates of commencement and completion of the construction, expansion, improvement or alteration of any irrigation work, and different dates of commencement and completion of any irrigation work depending upon the date on which water is made available to such lands: Provided that the provisions of sub-section (2) shall be deemed to have been satisfied in respect of Zamindari Khuls including their branches, sub-branches, outlets, water courses and supply channels taken over by the Government Whether before or after the commencement of this Act.