Chapter V ISSUE OF CERTIFICATES AND LEVY OF WATER CESS

1. (1) As soon as may be after the publication of the notification under sub-section (2) of section 8 in respect of an irrigation work, the Irrigation Officer shall prepare a statement in the prescribed form showing the lands benefited or capable of being benefited by such irrigation work, the nature of the crops cultivated or proposed to be cultivated by the owners in such lands and the general pattern of cropping adopted or proposed to be adopted in those lands.
2. (2) In the case of an irrigation work commissioned partly or fully before the commencement of this Act or acquired partly or fully by the Government before such commencement, the Irrigation Officer shall, as soon as may be after such commencement, prepare in the prescribed form a statement of the lands benefited or capable of being benefited by such irrigation work, containing the particulars mentioned in sub-section (1).
3. (3) The Irrigation Officer shall send sufficient copies of the statements prepared under sub-section (1) or sub-section (2) to the Tahsildar, and thereupon the Tahsildar shall cause the statements to be published in the Taluk Office and the concerned village offices and also serve notice on the owners of the lands included in the statement requiring them to file objections, if any, in respect of the inclusion of such lands and the particulars of such lands in the statement, to the Tahsildar within a period of one month from the date of receipt of the notice: Provided that where the lands benefited or capable of being benefited by an irrigation work are situated in more than one taluk, the statement shall be sent to the Tahsildar of the taluk in which the major portion of such land is situated: Provided further that if any dispute arises regarding the taluk in which the major portion of such lands is situated, such dispute shall be referred to the Government and the decision of the Government thereon shall be final.
4. (4) The objection in pursuance of a notice under sub-section (3) shall be confined to any one or more of the following grounds, namely:—
   • (a) that the land or any portion thereof is not benefited or capable of being benefited by the irrigation work;
   • (b) that the person shown as owner of a land is not the owner thereof;
   • (c) that the area or any other particulars therein including the nature of crop or crops cultivated or proposed to be cultivated therein is wrong;
   • (d) that there exist any other fact materially affecting the lands included in the statement.
5. (5) The Tahsildar shall consider the objections and, after holding such enquiry as he deems necessary and giving the objector an opportunity of being heard, make an order within three months from the date of receipt of the objections, either rejecting the objections or excluding the land or portion thereof from the statement or making other necessary modifications therein.
6. (6) An order passed under sub-section (5) shall be communicated to the objector in such manner as may be prescribed.
7. (7) Any person aggrieved by an order under sub-section (5) may appeal in such manner as may be prescribed to the Collector within sixty days from the date of receipt of the order and such appeal shall be decided by the Collector within two months from the date of receipt of the appeal and the decision of the Collector thereof shall be final. Explanation.—A land shall be deemed to be capable of being benefited irrespective of the non-enjoyment of the benefit, if such non-enjoyment is solely due to any act or omission on the part of the owner of that land.

1. (1) Subject to such modifications as may be made under sub-section (5) or sub-section (7) of section 20 in the statement prepared under subsection (1) or sub-section (2) of that section, a certificate showing the area of land and the crop cultivated therein shall be issued by the Tahsildar, in such form and in such manner and subject to such conditions as may be prescribed, to the owners of the lands included in the said statement and copies thereof shall be sent by him to the officers of the local authority within the local area of jurisdiction of which the lands included in the certificate situate.
2. (2) A certificate issued under sub-section (1) shall be valid for a period of ten years from the date of issue, unless cancelled in accordance with the provisions of this Act or modified as and when the crops or cropping pattern is changed.
3. (3) The owner of land to whom a certificate has been issued under sub-section
4. (1) may, within forty-five days from the date of receipt of the same apply to the prescribed authority for the cancellation or modification, as the case may be, of the certificate if he is aggrieved by the issue of, or by any of the conditions in the certificate.
5. (4) On receipt of an application under sub-section (3) the prescribed authority may, after such enquiry as it thinks fit and after giving the owner of the land an opportunity of being heard, for reasons to be recorded in writing, by order, cancel or modify, or refuse to cancel or modify, the certificate.
6. (5) Any person aggrieved by an order of the prescribed authority under sub- section (4) may, within forty-five days from the date of receipt of the order by him, appeal to the Collector in such manner as may be prescribed and the Collector shall, after giving him an opportunity of being heard, pass within sixty days from the date of receipt of the appeal, such order thereon as he thinks fit.
7. (6) The order of the Collector under sub-section (5) shall be final.
8. (7) Where a certificate has not been issued to the owner of a land included in the statement prepared under sub-section (1) or sub-section (2) of section 20 or if such statement has been modified under sub-section (5) or sub-section (7) of that section, in such modified statement, such owner may apply to the Tahsildar, within such time as may be prescribed, for the issue of the certificate and the Tahsildar may, within thirty days from the date of receipt of the application, issue, or refuse to issue the certificate after such enquiry as he deems fit.

Notwithstanding anything contained in section 21, the Secretary to Government, Water Resources Department or an officer authorised by Government in that behalf may, at any time, for reason to be recorded in writing by order, cancel or modify a certificate issued under that section:

Provided that no such order shall be made without giving the person affected by the order an opportunity of being heard.

1. (1) The Government shall be entitled to levy an annual irrigation cess on all lands in respect of which certificates have been issued under section 21, so long as such certificates are in force.
2. (2) The levy of irrigation cess under sub-section (1) shall be at such rate as may be notified by Government from time to time and shall be paid within such time and in such manner as may be prescribed.
3. (3) Arrears of irrigation cess levied under sub-section (1) shall bear interest at the rate of 6% per annum.
4. (4) Every owner to whom, a certificate has been issued under section 21 shall, so long as such certificate is in force, be liable to pay the water cess levied under subsection (1) on or before the due date as shown in the certificate without any separate demand for payment.

Where there has been failure of

crops in any area, the Government may notwithstanding anything contained in this Act, by notification, for reasons to be specified in the notification, make an exemption or reduction in rate in respect of the irrigation cess leviable under this Act on any land included in the notification for such period as may be specified therein.

1. (1) A local authority may, with the previous sanction of the Government, levy an annual irrigation cess on lands benefited by minor irrigation works executed by it.
2. (2) The rate of irrigation cess levied under sub-section (1) shall be fixed by the Government from time to time: Provided that the rate of irrigation cess fixed under sub-section (2) shall in the case of minor irrigation works, not more than the rate at which irrigation cess is levied by the Government on lands benefited by medium irrigation works executed by the Government.
3. (3) Where there has been failure of crops in any area, the local authority concerned may by resolution make an exemption or reduction in rate in respect of the irrigation cess leviable under this section on any land within their jurisdiction.