Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963

(1) This Act may be called the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963. (2) It shall be deemed to have come into force on the 1st day of July 1962.

In this Act, unless the context otherwise requires,-- (1) "additional assessment" means the additional assessment levied under section 3 or 4; (2) "fasli year" means the year commencing on the 1st day of July; (3) "first class source of irrigation", "second class source of irrigation", "third class source of irrigation", "fourth class source of irrigation" or "fifth class source of irrigation" means an irrigation work registered as such in the revenue accounts of the Government; (4) "Government" means the State Government; (6) "inam land" shall have the meaning assigned to it in clause (d) of section 2 of the Tamil Nadu Inams (Assessment) Act, 1956 (Tamil Nadu Act XL of 1956); (7) "landholder" means any holder of land under ryotwari settlement and includes,-- (ii) any person liable to pay land revenue under (a) section 23 of the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Act, 1948 (Tamil Nadu Act XXVI of 1948); or (b) section 21 of the Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Act, 1963 (Tamil Nadu Act 26 of 1963); or (c) section 15 of the Tamil Nadu Lease-holds (Abolition and Conversion into Ryotwari) Act, 1963 (Tamil Nadu Act 27 of 1963); or (d) section 12 of the Tamil Nadu Minor Inams (Abolition and Conversion into Ryotwari) Act, 1963 (Tamil Nadu Act 30 of 1963); or (e) section 12 of the Kanyakumari Sreepadam Land (Abolition and Conversion into Ryotwari) Act, 1964 (Tamil Nadu Act 31 of 1964); (f) section 13 of the Gudalur Janmam Estates (Abolition and Conversion into Ryotwari) Act, 1969 (Tamil Nadu Act 24 of 1969); (8) "second crop" means any crop which requires water for more than six months in a fasli year; (9) "settlement notification" includes a resettlement notification;

Subject to the provisions of section 6, in respect of any wet land under the first, second or third class source of irrigation, there shall be levied and collected by the Government from the landholder for every fasli year, an additional assessment at the rate of thirty per centum of the land revenue payable for the fasli year for that land : Provided that the additional assessment under this section, together with the land revenue payable shall-- (i) in respect of any single-crop wet land, in no case exceed twelve rupees per acre per fasli year; and (ii) in respect of any compounded double-crop wet land or double-crop wet land, in no case exceed twenty-seven rupees per acre per fasli year.

Subject to the provisions of section 6, in respect of any wet land under the fourth or fifth class source of irrigation, there shall be levied and collected by the Government from the landholder for every fasli year, an additional assessment at the rate of thirty per centum of the land revenue payable for the fasli year for that land : Provided that the additional assessment under this section together with the land revenue payable shall-- (i) in respect of any single-crop wet land, in no case exceed twelve rupees per acre per fasli year; and (ii) in respect of any compounded double-crop wet land or double-crop wet land, in no case exceed twenty-seven rupees per acre per fasli year.

Subject to the provisions of section 6, there shall be levied and collected by the Government for every fasli year, an additional water-cess at the rate of seventy-five per centum of the water-cess payable for that fasli year for the land under first or second class source of irrigation. (2) The authority or officer competent to levy and collect the additional assessment and the procedure to be followed (including the provisions as to appeals) for the levy and collection of such additional assessment shall be the same as the authority or officer competent to levy, and the procedure for the levy and collection of, the water-cess under the Madras Irrigation Cess Act, 1865 (Madras Act VII of 1865) and the rules made thereunder.

In respect of any land not being a poramboke land, assessed waste land (dry or manavari) or unassessed waste land registered as dry or manavari in the accounts of the Government and-- (i) cultivated with one crop only, the aggregate of (a) the land revenue; (b) the water-cess for such crop; and (c) the additional water-cess thereon under this section, shall in no case exceed fifteen rupees per acre per fasli year; (ii) cultivated with more than one crop, the person shall pay-- (a) for the first crop, the aggregate of (1) the land revenue; (2) the water-cess for such crop; and (3) the additional water-cess thereon under this section, a maximum of fifteen rupees per acre per fasli year; and (b) for the second and subsequent crop, the water-cess for such second and subsequent crop together with the additional water-cess thereon under this sub-section: Provided further that in respect of any other land not being a poramboke land, assessed waste land (dry or manavari) or unassessed waste land, the additional water-cess under this sub-section, together with the water-cess payable in respect of such other land shall, in no case, exceed fifteen rupees per acre per fasli year. Notwithstanding anything contained in sections 3 to 5, the landholder shall be liable to pay in respect of any land in respect of which additional assessment or additional water-cess is leviable under section 3 or 4 and 5, the higher of the two amounts of additional assessment or additional water-cess, whichever amount is higher.

(1) Any officer of the Revenue Department not lower in rank than a Deputy Tahsildar and having jurisdiction may, after following such procedure as may be prescribed, assess the additional assessment under this Act. Such assessment shall, subject to the provisions of sections 8 and 9, be final and shall remain in force as long as the land revenue for the land remains the same. (2) Any officer referred to in sub-section (1) may re-assess the additional assessment under this Act every time the land revenue is re-assessed. The provisions of sub-section (1) and of this Act shall, as far as may be, apply to such reassessment as they apply to the assessment of the additional assessment.

(1) Any person objecting to the amount of additional assessment assessed under sub-section (1) of section 7 or denying his liability to be assessed to additional assessment under this Act, may appeal against the assessment- (a) where the assessment has been made by the Deputy Tahsildar in charge of a sub-taluk or a Tahsildar in charge of a taluk, to the Revenue Divisional Officer of the Division; (b) where the assessment has been made by the Revenue Divisional Officer of a division, to the Collector of the district concerned; (c) where the assessment has been made by the Collector of the district, to the Board of Revenue. (2) The appeal shall be presented within a period of thirty days from the date of the service of the order of assessment or within such further time not exceeding thirty days as the officer or authority referred to in sub-section (1) may, in his or its discretion, allow. (3) An appeal under this section shall be heard in such manner as may be prescribed. In disposing of an appeal, the appellate officer or authority may- (i) confirm, reduce, enhance or annul the assessment; (ii) set aside the assessment and direct the assessment to be made after such further inquiry as may be ordered: Provided that no enhancement of assessment shall be made under this section unless the appellant has been given a reasonable opportunity of being heard against such enhancement. (4) The appellate officer or authority may, at the conclusion of the appeal, communicate the orders passed to the assessee and to the officer who made the assessment. (5) Any order passed in the appeal shall, subject to the provisions of section 9, be final.

The Board of Revenue may call for and examine the record of any officer or authority in respect of any proceeding or in respect of any proceeding for the levy of additional assessment under this Act (other than a matter in respect of which an appeal has been preferred to the Board of Revenue), to satisfy itself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed therein; and if it appears to the Board of Revenue that any such decision or order should be modified, annulled, reversed or remitted for reconsideration, it may pass orders accordingly: Provided that the Board of Revenue shall not pass any order prejudicial to any party unless he has been given a reasonable opportunity of being heard.

(1) The additional assessment payable under this Act shall be deemed to be public revenue due on the land in respect of which a person is liable to pay such additional assessment and the land, the building thereon and the products shall be regarded as the security for the additional assessment. (2) The provisions of the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) shall apply in relation to the payment and recovery of the additional assessment payable under this Act in respect of any land as they apply in relation to the payment and recovery of the revenue due upon such land.

(1) Where on account of total or partial failure of crops, the land revenue or the water-cess is remitted in respect of any land, the additional assessment or additional water-cess, as the case may be, payable in respect of such land under this Act shall stand reduced by such amount which bears to the total additional assessment or the additional water-cess the same proportion as the amount of land revenue or water-cess remitted in respect of such land bears to the total amount of land revenue or water-cess in respect of such land. (2) If any question arises as to the amount of remission of additional assessment or additional water-cess under sub-section (1) or regarding the extent of crops, such question shall be decided by the prescribed authority and in the prescribed manner, and such decision of the authority shall, subject to the provisions of section 9, be final.

[Omitted]

Subject to the provisions of subsection (2) and of sections 11-C and 11-D, there shall be levied and collected by the Government for every fasli year, a special water-cess at the following rates for each crop...

(1) The Government may, by notification, add any project, to, or omit any project from, Schedule III or Schedule IV; and on the publication of such notification, such project shall be deemed to be included in, or as the case may be, omitted from, Schedule III or Schedule IV, as the case may be. (2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded be introduced in the Legislature, as soon as may be, but in any case during the next session of the Legislature following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the addition to, or omission from, Schedule III or Schedule IV, as the case may be, specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: Provided that if the notification under sub-section (1) is issued when the Legislature is in session, such a Bill shall be introduced in the Legislature during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislature, the notification shall cease to have effect on the expiration of the said period of six months.

(1) The Government may, by notification, add any project to, or omit any project from, Schedule I ; and on the publication of such notification, such project shall be deemed to be included in, or as the case may be, omitted from, Schedule I. (2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislature, as soon as may be, but in any case during the next session of the Legislature following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the addition to, or omission from, Schedule I specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: Provided that if the notification under sub-section (1) is issued when the Legislature is in session, such a Bill shall be introduced in the Legislature during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislature, the notification shall cease to have effect on the expiration of the said period of six months.

(1) The Government may make rules to carry out the purposes of this Act, and without prejudice to the generality of the foregoing power, such rules may provide for— (a) all matters expressly required or allowed by this Act to be prescribed; (b) the unit for the purposes of assessment under this Act; (d) the holding of enquiries and the enforcement of the attendance of person at such enquiries and their examination on oath or affirmation.

If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may require, by order, do anything which appears to them necessary for the purpose of removing the difficulty.

(1) All rules made under section 14 shall be published in the Fort St. George Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. (2) Every rule made under section 14 shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect, only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

Sections 11-A to 11-E shall apply to the Kanyakumari district, the Shencottah taluk of the Tirunelveli district and the lease-hold villages specified in the Kanyakumari Sreepadam Lands (Abolition and Conversion into Ryotwari) Act, 1972 (Tamil Nadu Act 11 of 1973).