section 4
Levy of additional assessment on wet land under fourth or fifth class source of irrigation
Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963Subject 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.
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