section 23
Levy of irrigation cess by Government.
The Kerala Irrigation and Water Conservation Act, 2003Infrastructure200398 sections14 chapters
Chapter V ISSUE OF CERTIFICATES AND LEVY OF WATER CESS
Statutory text
- (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) 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) Arrears of irrigation cess levied under sub-section (1) shall bear interest at the rate of 6% per annum.
- (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.
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