Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
Tax196319 sections
This Act governs the collection of extra charges from farmers in Tamil Nadu who irrigate wet land. It applies to landholders under the ryotwari system, specifically those using irrigation sources classified as first through fifth class. The government levies an additional assessment equal to thirty percent of the land revenue and an extra water cess equal to seventy-five percent of the water cess for these lands. To ensure fairness, the law caps the total fees at twelve rupees per acre for single-crop land and twenty-seven rupees for double-crop land, helping fund irrigation maintenance and government revenue.
- 1. Short title and commencement
- 2. Definitions
- 3. Levy of additional assessment on wet land
- 4. Levy of additional assessment on wet land under fourth or fifth class source of irrigation
- 5. Levy of additional water-cess on land under first or second class source of irrigation
- 6. Levy of additional water-cess on certain lands
- 7. Assessment of additional assessment
- 8. Appeal against order of assessment under section 7
- 9. Revision powers of Board of Revenue
- 10. Additional assessment to be recovered as land revenue
- 11. Remission of additional assessment or additional water-cess
- 11-A. Levy of special assessment on wet land
- 11-B. Levy of special water-cess
- 11-F. Power to amend Schedule III or Schedule IV
- 13. Power to amend Schedule I
- 14. Power to make rules
- 15. Power to remove difficulties
- 16. Publication of rules and placing of rules before the Legislature
- 20-A. Provisions of sections 11-A to 11-E, to apply to Kanyakumari district, etc.
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